The quantile domain volatility shock transmission between carbon emission trading system and European emerging stock markets: Practical implications for portfolio optimization. [PDF]
Aljughaiman AA +3 more
europepmc +1 more source
The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk
ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson +5 more
wiley +1 more source
Determinants of Severe Financial Distress in U.S. Acute Care Hospitals: A National Longitudinal Study. [PDF]
Langabeer JR +5 more
europepmc +1 more source
Climate Change Exposure and Firms' Biodiversity Impact Reduction Strategy
ABSTRACT This paper investigates how climate change exposure shapes long‐run biodiversity disclosure strategies, for instance, by informing efforts to reduce biodiversity impacts and by contributing to the existing environment and strategy literature in various ways. First, this paper adds insight into horizon issues related to climate change and shows
Post Raj Pokharel
wiley +1 more source
Influence of equity structure in China's high-tech manufacturing industry on enterprise value under epidemic shocks. [PDF]
Yao J, Jiang Q.
europepmc +1 more source
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy +2 more
wiley +1 more source
Measurement model of credit risk for unlisted agricultural enterprises. [PDF]
Liang K, Chen Y, Guo T, He T.
europepmc +1 more source
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley +1 more source
Debt vs. revenue share financing: A theoretical study on revenue share finance in a capital-constrained newsvendor. [PDF]
Song Y, Jiang M.
europepmc +1 more source
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley +1 more source

