Unlocking the financing potential of forest-based carbon assets: a valuation framework for pledge lending under uncertainty in China. [PDF]
Sci RepZhang Y, Zhang J.
europepmc +1 more source
Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership
Business Strategy and the Environment, EarlyView.ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose +3 more
wiley +1 more source
Historical and future projected costs of capital for ten energy technologies across 176 countries. [PDF]
Sci DataHatton L +4 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study re‐examines the relationship between environmental, social, and governance (ESG) engagement and firm financial performance by moving beyond linear, net‐effect models toward a configurational perspective. Focusing on a global sample of 1380 non‐financial firms with high environmental maturity (CDP Climate Change score ≥ B), we ...
Daniel Yeung +2 more
wiley +1 more source
Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng +4 more
wiley +1 more source
Selective strategic adaptation and structural trade-offs in a public traditional Chinese medicine hospital under China's national performance appraisal: a longitudinal study. [PDF]
Front Health ServDu X, He C, Zhang D, Wang Z, Zhao M.
europepmc +1 more source
Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure ...
Xintao Li, Binh Bui, Thanh Phan
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FIRM CHARACTERISTICS, DEBT MATURITY STRUCTURE, AND INNOVATION PERFORMANCE OF SMALL FIRMS
Dynamic Relationships Management Journal (DRMJ), 2022 Slavec Gomezel Alenka
doaj +1 more source
Bond market opening, monetary policy, and systemic financial risks - An empirical study based on the TVP-SV-VAR model. [PDF]
PLoS OnePing WY, Hu YW, Luo LQ.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Despite the growing emphasis on sustainable finance in today's corporate landscape, its impact on product responsibility remains underexplored, particularly the moderating role of board environmental expertise. This study addresses these gaps by examining non‐financial companies listed on the London Stock Exchange, chosen for the UK's ...
Bright Akwasi Gyamfi +4 more
wiley +1 more source