Results 51 to 60 of about 2,024 (241)

ESG Integration in the Light of Regression Analysis

Вестник Российского экономического университета имени Г. В. Плеханова
Ecological, social and corporate governance (ESG) becomes an important element in strategy of companies aiming at sustainable development. However, the process of ESG initiatives face serious challenges, including the absence of uniform accounting ...
P. I. Sevostyanov, Z. V. Bogaturiya
doaj   +1 more source

Estimating Performance Efficiency of Mining and Extracting Sectors Using DEA Models: The Case of Jordan

Complexity, 2022
In this study, we estimated the performance efficiency of the Jordanian mining and extracting sector based on Data Envelopment Analysis (DEA).
Jamil J. Jaber, Fatiha Beldjilali, Ali A. Shehadeh, Nawaf N. Hamadneh, Mohammad Saleh, Muhammad Tahir, S. Al Wadi   +6 more
doaj   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate

Akuntansi dan Teknologi Informasi
Purpose – This research aims to determine the influence of thin capitalization, intellectual capital, and independent commissioners on effective tax rates, while also addressing a growing issue in the industrial sector.
Upita Sari, Sekar Mayangsari
doaj   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Determinants of M&A Acquisition Premiums on the European Market in the Period of 2009 to 2022

International Journal of Financial Studies
This study analyzes the development and determinants of control premiums in mergers and acquisitions in the European market from 2009 to 2022 (i.e., stock volatility, liquidity via money supply, sectoral growth, transaction volume, market capitalization,
Marc Brixius, Jens Kai Perret, Jörg Schröder, Kamilė Taujanskaitė   +3 more
doaj   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source

Impact of Intellectual Capital, Profitability and Dividend on Market Capitalization

Финансы: теория и практика, 2020
The aim of the study was to find out how strong the impact of intellectual capital, profitability and dividends is on the market capitalization of companies listed on the Indonesia Stock Exchange (IDX) and included in the LQ45 index from 2014 to 2018 ...
S. A. Putri, . Azwardi, . Sa’adah
doaj   +1 more source

Green Ambiguity Shapes Sustainable Investing

Business Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia, Giacomo Morelli, Kevyn Stefanelli   +2 more
wiley   +1 more source