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
Framing sociology in Taiwan, Hong Kong and Singapore : geopolitics, states and practitioners [PDF]
This project maps and compares how sociology as an institutionalised discipline of teaching and research has been introduced, developed and practiced in Taiwan, Hong Kong and Singapore.
Tzeng, Albert
core
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
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
An institutional sociology perspective of the implementation of activity based costing by Spanish health care institutions [PDF]
According to institutional sociology, hospitals will respond to external environmental pressures and adopt Activity-Based-Costing (ABC). This theory overemphasizes conformity and fails to consider the advantages of organizational non-conformance.
Urrutia, Ignacio, Eriksen, Scott D.
core
MULTIKULTURALISME DALAM NOVEL MENGURAI RINDU KARYA NANG SYAMSUDIN
This study aims to describe multiculturalism as reflected in the novel Mengurai Rindu by Nang Syamsudin. Data was collected using observation, reading, and note-taking techniques and analyzed through content analysis methods with heuristic and ...
Jasril, Asmawati
doaj +1 more source
Tensions of Sustainability Logics: Performance of a Company Utilizing a Sustainable Business Model
ABSTRACT In recent years, companies have used sustainable business models to gain a competitive advantage. However, there are tensions due to the inconsistency between social, environmental, and economic logic in sustainable business models, making it difficult for companies to change. To understand the existing tensions and interactions between logics,
Ann‐Kristin Thienemann
wiley +1 more source
Towards a General Theory of Financial Control for Organisations [PDF]
In this paper, a theory of accounting, control and accounting-related areas is outlined.It is based on a number of previous research-oriented books published over several decades and the author´s specific own experiences from internal and external ...
Östman, Lars
core
Using Habermas’s Theory of Communicative Action to analyze the Changing Nature of School Education in Hong Kong (1945-2008) [PDF]
Based on Habermas’s theory of communicative action, a study of school education in Hong Kong was conducted, with a span more than sixty years from 1945 to 2008.
CHAN, SI,WAI
core
ABSTRACT Circular ecosystems connect diverse actors who collaborate to close resource loops and pursue sustainable goals without centralized control. Such arrangements entail heightened interdependence and uncertainty, making trust, understood as the willingness to accept vulnerability based on positive expectations of others' behavior, a critical ...
Inken Hoeck, Tassilo Schuster
wiley +1 more source

