Results 171 to 180 of about 2,522 (214)

Financing costs and the competitiveness of renewable power. [PDF]

iScience
Wilson C, Shrimali G, Caldecott B.
europepmc   +1 more source

Emergence of Institutional Isomorphism in the Environmental, Social, and Governance Performance of European Banks

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether institutional isomorphism contributes to the convergence of environmental, social, and governance (ESG) performance among 230 banks in the European Union and the European Free Trade Association from 2011 to 2021.
Balázs Tóth, Tamás Attila Rácz, Dániel Szládek, Edit Lippai‐Makra   +3 more
wiley   +1 more source

Uncertainty in banking and debt financing of firms in Vietnam. [PDF]

PLoS One
Huynh J, Phan TMH.
europepmc   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

The impact of economic complexity on green technology innovation in China. [PDF]

Sci Rep
Ruan X, Lin S, Huang J, Li C.
europepmc   +1 more source

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley   +1 more source

Lower margins are tied to companies' climate performance rather than to low-carbon assets.

Cell Rep Sustain
Fricaudet M, Parker S, Ameli N, Smith T.
europepmc   +1 more source

The long-term and short-term effects of interest rate volatility on corporate bankruptcy risk: An industry and supply chain perspective. [PDF]

PLoS One
Chen L, Zhang K, Yang X.
europepmc   +1 more source

SDG Reporting in Spanish Listed Companies: A Longitudinal Industry‐Level Analysis Using Natural Language Processing (2018–2023)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa, Juan José de la Vega‐Jiménez, Nuria Padilla‐Garrido, Inmaculada Rabadán‐Martín, José María López‐Jiménez, Ignacio Peletier‐Ribera   +5 more
wiley   +1 more source