Results 191 to 200 of about 27,294 (309)

Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley   +1 more source

Challenges and Enablers in Embedding SDGs Within Sustainability Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how Sustainable Development Goals (SDGs) are integrated into sustainability reporting (SR), emphasizing the role of reporting in advancing transparency and sustainable development. Using a systematic literature review of 139 academic articles, the research identifies four thematic clusters: Communication, Determinant ...
Francesco Pacchera   +4 more
wiley   +1 more source

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri   +3 more
wiley   +1 more source

The Role of Social Media in Exposing Greenwashing: Consumer Sentiments and Discussions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines consumer responses to greenwashing on social media, with a focus on X (formerly Twitter), where exaggerated or deceptive environmental claims are subject to heightened public scrutiny. As sustainability becomes a pressing concern, consumers are increasingly holding companies accountable for their environmental messaging ...
Mitra Salimi   +3 more
wiley   +1 more source

Enhancing the role of innovative financing in global health. [PDF]

open access: yesGlob Health Res Policy
Wang Z   +8 more
europepmc   +1 more source

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