Results 121 to 130 of about 166,090,932 (307)

EXTRA-FINANCIAL DISCLOSURE AND THE COST OF DEBT OF BIG FRENCH COMPANIES [PDF]

open access: yesBusiness Excellence and Management, 2013
The literature shows that there is a lack of studies concerning the relationship between corporate social responsibility and cost of debt in the French context.
Ahlem NAJAH , Anis JARBOUI
doaj  

Corporate Waste Management and Investment Efficiency: Does the CSR Committee Matter? Evidence From France

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich   +2 more
wiley   +1 more source

Report of Citizens' Committee on the Cost of Living / with a preface by D.B. Copland.

open access: yes, 1919
Cover title.; Electronic reproduction. Canberra, A.C.T.
Citizens' Committee on the Cost of Living (Hobart, Tas.)
core  

The Influence of ESG Performance on Cost of Debt : The Moderating Role of Agency Cost

open access: yesRiset Akuntansi dan Keuangan Indonesia
This study examines the relationship between ESG (Environmental, Social, and Governance) performance and the cost of debt, with agency cost as a moderating variable.
Mohan Maulana Saputra, Eka Pria Anas
doaj   +1 more source

Financial Constraints and Corporate Sustainability Performance: Do Climate Exposure and People's Climate Attention Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu   +2 more
wiley   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu   +1 more
wiley   +1 more source

Choosing the Currency Structure of Foreign-currency Debt: a Review of Policy Approaches [PDF]

open access: yes
Starting from the constraints and incentives that cause countries to issue debt in foreign currency, this paper provides an overview of policy approaches for choosing the optimal currency structure of sovereign foreign-currency debt.
Melecky, Martin
core  

Cost of Living/Cost of Smoking:A Demonstration Study of Cooperative Action Learning to Understand and Address Smoking in Deprived Communities Within the Cost-of-Living Crisis [PDF]

open access: yes
Smoking is responsible for over 8 million deaths globally per annum. While socially disadvantaged communities are disproportionately affected, few interventions effectively reach these groups.
Innocent, Wendy   +12 more
core   +1 more source

Does accounting reporting complexity distress debt ratings?

open access: yesTạp chí Khoa học và Công nghệ
We examine the influence of accounting reporting complexity at the corporate level on firm debt ratings. Utilizing a dataset comprising non-financial firms in the United States from 2011 to 2017, our findings indicate a statistically significant adverse ...
Nguyen Manh Toan   +2 more
doaj   +1 more source

Board Gender Diversity and Eco‐Innovation: The Moderating Role of Organisational Environmental Orientation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

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