Results 91 to 100 of about 2,402 (245)

Boards of Directors That Transform: A Study on How Specific Architectural Components Drive ESG Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez   +3 more
wiley   +1 more source

Corporate Sustainability Transition: Methodological Analysis for a Rating Model

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study introduces a new rating model for the evaluation of corporate sustainability, addressing the inconsistencies and divergences that characterize current ESG assessment systems. The model is hierarchically structured, comprising 99 indicators organized into 19 modules, and is designed to be adaptable by sector and firm size.
Riccardo Censi   +3 more
wiley   +1 more source

Market Perceptions of ESG Reputational Risk in the US Pharmaceutical Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Negative ESG‐related reputational events generate significant corporate risks, particularly within sensitive sectors such as the pharmaceutical industry. Using novel reputational data, this research investigates investor perceptions of the consequences of experienced ESG breaches among US pharmaceutical firms.
Erdinc Akyildirim   +3 more
wiley   +1 more source

Exploring the Interrelationships Among Supply Chain Emissions, Financial Performance, Market Value, and Board Sustainability: An Exploration of the European Landscape

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino   +3 more
wiley   +1 more source

Environmental, Social, and Governance (ESG) Performance and Equity Misvaluation: The Moderating Role of Country‐Level Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how corporate environmental, social, and governance (ESG) performance affects equity misvaluation and how country‐level factors—national culture, environmental performance indicators, and world governance indicators (WGIs)—moderate the relationship between corporate ESG performance and misvaluation.
Xinyu Wang   +4 more
wiley   +1 more source

Scope 3 Carbon Emissions Assessment for Manufacturing SMEs

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat   +3 more
wiley   +1 more source

Liability for the Payment of Public School Fees

open access: yesPotchefstroom Electronic Law Journal, 2011
The author highlights some legal issues regarding the liability of parents and other individuals to pay public school fees in the light of recent judicial precedent, specifically Fish Hoek Primary School v GW 2009 JOL 24624 (SCA).
M Carnelley
doaj  

Sustainable Business Model Innovation and Firm's Performance: A Multiple Case Study in the Agri‐Food Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research investigates how sustainability‐oriented initiatives aimed at innovating a firm's business model can lead to different economic, social and environmental performance configurations, with the objective of identifying the determinants that explain these differences. We carried out a multiple case study, selecting firms based on the
Paolo Di Toma   +3 more
wiley   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Dopad vybraných ustanovení nového občanského zákoníku v úpravě veřejných zakázek

open access: yesČasopis pro Právní Vědu a Praxi, 2015
The Act on Public Contracts represents primarily a specific area of contractual procedure; however it also includes e.g. guidelines related to change in liability in public contract.
Tereza Firichová
doaj  

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