CSR disclosure and investment efficiency in MENA countries: The moderating role of CSR committee
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
Financing costs and the competitiveness of renewable power. [PDF]
Wilson C, Shrimali G, Caldecott B.
europepmc +1 more source
Leader Succession and Strategic Change: The Role of Leader's Subgroups Size
ABSTRACT Research suggests that new CEO successors drive strategic change through the subgroup of their immediate collaborators. However, it remains unclear how this subgroup is configured. In this research, we address this limitation by introducing a new concept of “CEO's subgroup size” (the number of TMT members in the CEO's subgroup).
Yue Zhang, Oluremi B. Ayoko
wiley +1 more source
The time-varying bidirectional causal relationship between household education expenditure and resident credit behavior: Dynamic quantile evidence and heterogeneous mechanisms. [PDF]
Jiang C, Wang Y, Li W, Ding R.
europepmc +1 more source
ABSTRACT In 2024, global annual issuance exceeded USD 1.1 trillion mostly through green bonds, credits, and sustainability‐linked instruments, yet significant regional disparities remain. This article examines how Qatar and Türkiye, two hydrocarbon‐dependent but rapidly transitioning economies, are integrating green finance into their sustainability ...
Furkan Ahmad +4 more
wiley +1 more source
Impact of mandatory environmental information disclosure on the capital cost: Evidence from listed companies in China. [PDF]
Tian L, Shen Y, Du M.
europepmc +1 more source
ABSTRACT Sustainable practices and shareholder value often come into conflict, yet Benefit Corporations (BCs) and B‐Corps combine these goals into a single core mission. While previous literature reviews exist, this study offers a current, cross‐disciplinary perspective, highlighting the strengths and critical aspects of BCs and B‐Corps through ...
Laura Ferraro +3 more
wiley +1 more source
Income diversification and liquidity risk in ASEAN-5 banks: A Bayesian perspective. [PDF]
Duong QN, Tran NTK, Dang TPT.
europepmc +1 more source
From Green Strategy to Sustainable Development: Corporate Efforts Toward SDG 12 and SDG 13
ABSTRACT Firms are increasingly integrating United Nations Development Goals 12 (Responsible consumption and production) and 13 (Climate action) as a part of their sustainability strategies. However, prior research has rarely examined how these SDGs interact as a unified capability rather than as isolated practices.
Post Raj Pokharel
wiley +1 more source
Using net-zero carbon debt to track climate overshoot responsibility. [PDF]
Pelz S +9 more
europepmc +1 more source

