Results 201 to 210 of about 11,877 (293)

Developing A Z‐ESG Score Model for Assessing Corporate ESG Performance

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT In this study we develop a novel, unique ESG rating model that exploits the logic of the Z‐score by Altman (1968) to discriminate between ESG performing and non‐ESG performing firms using indicators of ESG performance for each of the three pillars (Environmental, Social, Governance) in place of financial ratios.
Edward I. Altman   +3 more
wiley   +1 more source

How the CSRD and ESRS are Changing ESG and Value Chain Reporting

open access: yes
Directive (EU) 2022/2464 on Corporate Sustainability Reporting (CSRD), adopted in 2022, will change how companies disclose Environmental, Social, and Governance (ESG) information to stakeholders.
Boggini, Clara; id_orcid
core  

CSR disclosure and investment efficiency in MENA countries: The moderating role of CSR committee

open access: yesStrategic Change, EarlyView.
ABSTRACT Corporate social responsibility disclosure (CSRD) is often recognized as a transparency mechanism that allows companies to communicate their commitment to CSR. However, CSRD may also exacerbate agency conflicts. This study addresses these two contrasting perspectives by investigating the impact of CSRD on investment efficiency and exploring ...
Mohamed Malek Belhoula   +3 more
wiley   +1 more source

CsrA-mediated regulation of a virulence switch in <i>Acinetobacter baumannii</i>. [PDF]

open access: yesmBio
Singh R   +7 more
europepmc   +1 more source

Corporate Sustainability Reporting Directive (CSRD) and Freight Forwarders : Reaching Full Compliance

open access: yes
Purpose – The purpose of this thesis is to enable a freight forwarder to comply with the Corporate Sustainability Reporting Directive (CSRD), by assessing the current level of compliance readiness and identifying key barriers in reaching full compliance.
Stupic, Olivera, Arda, Mehtap
core  

Corporate Psychopaths as Risk Factors: The Role of Managerial Control and Competition for Risk Governance

open access: yesStrategic Change, EarlyView.
ABSTRACT The increasing prevalence of corporate scandals and dysfunction linked to psychopathic leaders has prompted significant research into the drivers and effects of psychopathy in business. This paper examines corporate psychopathy, focusing on individuals with extreme selfishness, callousness, and manipulative behavior who often achieve ...
Florian Fuchs
wiley   +1 more source

From Compliance to Competitive (Dis)Advantage? The Transformation of Corporate Sustainability Reporting

open access: yesStrategic Change, EarlyView.
ABSTRACT The tightening of EU sustainability reporting rules has raised a controversial debate between improving corporate transparency and the risk of stifling competitiveness, with ongoing EU‐wide discussions on potential deregulation. We contribute to this debate by examining changes in sustainability reporting practices over time.
Mareike Hockmann, Martin Thomsen
wiley   +1 more source

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