Results 51 to 60 of about 2,224 (175)
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
Digital finance, public governance level, and corporate ESG performance
International Review of Economics & FinanceUncovering the intrinsic mechanism between digital finance and corporate ESG performance holds important practical significance for improving the sustainable development mechanism and optimizing the path of corporate green transformation.Based on a ...
Shuai Wang
doaj +1 more source
Exploration of the Impact of ESG on Corporate Financial Performance [PDF]
SHS Web of ConferencesWithin the framework of sustainable investment, the role of corporate engagement in Environmental, Social, and Governance (ESG) aspects has progressively garnered significant public interest.
Ren Wenxiang
doaj +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 +2 more
wiley +1 more source
PLoS ONEEnhancing corporate ESG (Environmental, Social, and Governance) performance is a critical issue garnering widespread attention across various sectors. This research examines the impact of executives with overseas backgrounds on corporate ESG performance,
Baoping Liu, Haohao Wei, Jing Liu
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 +3 more
wiley +1 more source
Frontiers in Environmental ScienceIntroductionBanking liberalisation helps introduce international capital and environmental, social and governance (ESG) concepts and practices. Clarifying how this institutional policy promotes corporate ESG performance is crucial to sustainable ...
Yanzhen Li +4 more
doaj +1 more source
The impact of ESG environmental performance on corporate performance: evidence from China
Frontiers in SustainabilityAgainst the backdrop of global sustainable development, how to translate environmental performance under the ESG framework into tangible corporate outcomes remains a pressing issue that warrants in-depth investigation.
Di Wu, Qingxin Zhu
doaj +1 more source
Governance of Corporate Greenwashing through ESG Assurance
SystemsThis study utilizes data from Chinese A-share listed companies from 2014 to 2022 to theoretically analyze and empirically test the governance effect of ESG assurance on corporate greenwashing behavior, as well as the role played by the legal environment ...
Meiwen Bu +5 more
doaj +1 more source
Frontiers in Environmental ScienceIntroductionCorporate ESG (Environmental, Social, and Governance) performance has become a key factor in achieving sustainable and healthy development, as well as enhancing financial performance.
Li-Sen Zhang
doaj +1 more source