Results 161 to 170 of about 1,562 (260)

Financial Health and Environmental Transparency in the Catalan Pharmaceutical Sector (2019–2023)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between financial health (2019–2023) and the transparency of environmental information disclosure in leading Catalan pharmaceutical companies. Based on an economic–financial analysis of financial statements and environmental information reported in accordance with the European Sustainability Reporting ...
Núria Arimany‐Serrat, Eulàlia Massana‐Molera, Jesica Ana Menendez‐Signorini, Carme Viladecans‐Riera   +3 more
wiley   +1 more source

Influence of equity structure in China's high-tech manufacturing industry on enterprise value under epidemic shocks. [PDF]

Sci Rep
Yao J, Jiang Q.
europepmc   +1 more source

Does Credibility Matter? The Role of Green Bond Certification in Supporting EU Taxonomy‐Aligned Investments

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainable financial instruments are increasingly promoted as tools to accelerate firms' transition toward more sustainable business models. However, skepticism remains regarding their ability to generate substantive environmental outcomes.
Federica Tonnarello, Carlo Vermiglio
wiley   +1 more source

Evolutionary Footprint: A Systemic Indicator in Evolution, Ecology and Conservation. [PDF]

Evol Appl
Genissel T, Robert A, Lecomte J, Sarrazin F.   +3 more
europepmc   +1 more source

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +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

Financial performance of hospitals in Europe - a scoping review. [PDF]

BMC Health Serv Res
Dubas-Jakóbczyk K, Ndayishimiye C, Szetela P, Sowada C, Kocot E.   +4 more
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

African sovereign risk premia and international market assets: A relook under the COVID-19 outbreak. [PDF]

Heliyon
Amewu G, Akosah NK, Armah M.
europepmc   +1 more source

Fading Attention and the Pricing of Default Risk in the German Market for Structured Products

Journal of Futures Markets, EarlyView.
ABSTRACT Structured retail products are unsecured bonds subject to the default risk of the issuer. We analyze the price‐setting policy of issuers with respect to this default risk. Using a long‐term data set of discount certificates in the German market, we apply a time series IVX‐approach to find that (i) quoted prices do depend on issuer default risk,
Rainer Baule, Falk Jensen
wiley   +1 more source