Results 51 to 60 of about 11,877 (293)
Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2022 Các nghiên cứu hiện nay đang tranh luận rằng công bố thông tin trách nhiệm xã hội của doanh nghiệp (Corporate Social Responsibility Disclosure - CSRD) có thực sự hữu ích cho doanh nghiệp hay chỉ đơn thuần là công cụ tư lợi của nhà quản lý. Để làm rõ quan
Cao Thị Miêu Thùy +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini +3 more
wiley +1 more source
Empirical study on the effective factors of social responsibility disclosure of Iranian companies [PDF]
Journal of Asian Business and Economic Studies, 2019 Purpose – The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility ...
Mahdi Salehi +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
The Transition to CSRD and ESRS
, 2023 Abstract Purpose: This paper examines Norwegian companies’ perceptions of the transition to widespread mandatory sustainability reporting (CSRD) and related frameworks (ESRS) initiated by the EU. Their perceptions are investigated by elucidating the effect it will have on companies’ practices, while covering possible areas of resistance.
Eklund, Mats, Vaaler, Jonas Askevold
openaire +2 more sources
Molecular Plant-Microbe Interactions, 2014 The bacterial soft rot pathogen Dickeya dadantii utilizes the type III secretion system (T3SS) to suppress host defense responses, and secretes pectate lyase (Pel) to disintegrate the plant cell wall.
Xiaogang Wu +6 more
doaj +1 more source
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.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
Jurnal Akademi AkuntansiPurpose: This study aims to examine the effect of corporate governance, profitability, and stand-alone reports on Corporate Social Responsibility Disclosure (CSRD) in manufacturing companies in the basic material sector listed on the Indonesia Stock ...
Merry Maharani, Dewi Amalia
doaj +1 more source
Drivers of Nature‐Related Investment Strategies Among Institutional Investors
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley +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