ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
Social Capital and Consumption among Agricultural Households [PDF]
This paper develops a life cycle model for agricultural households in which social capital is a fixed input into household production. The intertemporal solutions of the model yield four results that are consistent with recent empirical and qualitative ...
Jonathan Isham
core
European Sociological Association - Research Network Sociology of Consumption Midterm conference
La date limite de soumission pour la conférence du réseau de recherche "Sociology of consumption" de l'European Sociological Association est repoussée au 23 Février.
Jean-Philippe Nau
core +1 more source
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
The Social Embeddedness of Consumption: Towards the Relationship of Income and Expenditures over Time in Germany [PDF]
Expenditures and their patterns over time are expressions of the standard of living of individuals, households, and the society they live in. Nevertheless social and economic analysis focused rather on the analysis of production than on consumption, and ...
Fachinger, Uwe, Bögenhold, Dieter
core +1 more source
Poetic sensibilities, humanities, and wonder: Toward an e/affective sociology of sport
In the academy that we often call the “sociology of sport,” rarely do we allow for the existence of poets or even of poetic sensibilities. This may seem to be a strange comment, given that NASSS particularly, and the sociology of sport more generally ...
Rinehart, Robert E.
core +1 more source
Green Talk, Costly Walk: The Financial Cost of Greenwashing
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Towards a Sociology of Organizational Space [PDF]
This paper aims to contribute to, and extend, the emergent Sociology of organizational space. It engages critically with labour process approaches, which position space within a control-resistance paradigm, suggesting that the conceptualization of space ...
Susan Halford
core
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
Identifying the components of mindful consumption using the qualitative approach of Grounded Theory [PDF]
Researchers have paid more attention in recent years on the different dimensions of consumption consequences and the need to pay attention to patterns of consumption consistent with sustainability.
Mohammad Sadegh Ghorbanian Gazafroudi +3 more
doaj

