Results 81 to 90 of about 308,712 (275)

Do CSR Committees Pay Off? Direct and Indirect Links to Financial and ESG Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate boards increasingly delegate sustainability oversight to dedicated CSR committees, yet evidence on whether these committees improve corporate performance remains mixed. This study argues that part of this inconsistency arises because prior research often emphasizes overall associations between CSR committees and performance without ...
Ana Isabel Lopes
wiley   +1 more source

The demand for debt finance by entrepreneurial firms. [PDF]

open access: yes
We model the entrepreneurial firm's choice of debt finance, allowing for debt renegotiations in the event of financial distress. We differentiate two sources of debt finance, bank debt and trade credit, by the implicit equity stake that lenders hold in ...
Huyghebaert, Nancy   +2 more
core  

Exposing Gender Blindness in Business Scholarship on Modern Slavery

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this review is to analyse the treatment of gender within business scholarship on modern slavery and to propose a framework that supports more gender‐sensitive corporate responses. Modern slavery risk is an escalating concern for business, with the United Nations calling for its eradication by 2030.
Kathyayini Kathy Rao   +2 more
wiley   +1 more source

Large debt financing: syndicated loans versus corporate bonds [PDF]

open access: yes
Following the introduction of the euro, the markets for large debt financing experienced a historical expansion. We investigate the financial factors behind the issuance of syndicated loans for an extensive sample of euro area non-financial corporations.
Marqués-Ibáñez, David   +2 more
core  

Corporate Human Rights Reporting: A Systematic Literature Review of Determinants and Consequences

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study presents a systematic literature review (SLR) of empirical research on corporate human rights reporting (CHRR), focusing on its determinants and consequences. While expectations for corporate accountability have intensified, research on CHRR remains fragmented across disciplines and contexts.
David Delkus
wiley   +1 more source

Financial stability consequences of strengthening the legal rights of secured creditors under the EU Preventive Restructuring Directive

open access: yesInternational Insolvency Review, EarlyView.
Abstract A key goal of the Capital Markets Union (CMU) Action Plan is to establish a functioning bond market, offering businesses finance options beyond traditional bank loans and creating a stable source of financing for the real economy across the EU.
Maryam Malakotipour
wiley   +1 more source

Carbon Performance, Climate Governance, and Equity Risk

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACTThis paper examines the relationship between carbon performance, climate governance, and equity risk. Using a sample of companies listed in the S&P500 index for the period 2009–2023, our results show that better carbon performance reduces equity risk, indicating that proactive carbon management reduces uncertainty and is beneficial to firms ...
Irma Malafronte   +2 more
wiley   +1 more source

No Apologies? The Role of Apology for Structural‐Historical Injustice

open access: yesJournal of Applied Philosophy, EarlyView.
ABSTRACT During this era of political apologies, a new literature has emerged in historical injustice interrogating the relationship between structural and historical injustice, with various theories conceptualising the relationship in different ways. Interestingly, ‘apology’ rarely appears in this literature.
Maeve McKeown
wiley   +1 more source

Reexamining the relation between debt mix and growth in Japan. [PDF]

open access: yes
We propose a U-shaped relation between the relative weight of bank loans in total corporate debt and the firm's market-to-book ratio-a proxy for expected growth-which reconciles most existing theories. Using data on Japanese firms for 1983-97, we do find
Wu, XP, Yao, J, Sercu, Piet
core  

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