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The financial services sector is viewed as a central pillar of modern capitalist economies. Banks—the main actors in the financial sector—play a fundamental role in determining the stability of financial markets and sustainability of modern economies.
Sułkowski, Łukasz+1 more
openaire +3 more sources
ABSTRACT This study intends to bridge an important research gap in the existing literature by extending academic knowledge on the relationship between national cultural dimensions and corporate environmental, social and governance (ESG) disclosure practices via social media.
Giuseppe Nicolo+2 more
wiley +1 more source
Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello+2 more
wiley +1 more source
Towards Consumer Social Responsibility
Aim/purpose – This paper aims at investigating the existence of Consumer Social Responsibility (CSR), legally based on the second-generation EU consumerist legislation, which affects companies deeply in fulfilling socially responsible choices of business.
Vessia Francesca
doaj +1 more source
ABSTRACT Benefit corporations are businesses characterised by a dual purpose: profit and the common good. While these businesses are expected to pursue a high level of transparency, some studies have noted ambiguous and inconsistent behaviour in the quality of their reports and communication with stakeholders.
Vincenzo Riso+2 more
wiley +1 more source
Nonlinear Regime of a Single-mode CSR Instability [PDF]
Gennady Stupakov
openalex +1 more source
Environmental Violation and Cost of Equity Capital—Evidence From Europe
ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley +1 more source
Effects of Linac Wakefield on CSR Microbunching in the Linac Coherent Light Source [PDF]
Zhirong Huang
openalex +1 more source