Results 231 to 240 of about 5,606,577 (392)

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

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

Promoting Sustainability in Healthcare: Unraveling the Mechanism of Diversity's Impact in the Pharmaceutical Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on sustainability in the healthcare sector is growing, limited attention has been paid to how pharmaceutical companies can be motivated to engage more actively in achieving net‐zero healthcare goals. This study argues that the breadth of directors' experiences—across educational, industrial, and organizational domains—can ...
Ruixin Su, Jianguo Du, Si Li
wiley   +1 more source

Does Environmental Social Governance Performance Promote Green Innovation? Evidence From US Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT I examine the relationship between green innovation and ESG performance using a panel of 4920 US public firms over 2013–2022. Estimates from two‐way fixed‐effects models show that improved ESG performance is positively and significantly associated with greater green innovation. This relationship is mediated by reduced financing constraints and
Gulhayo Nusratova
wiley   +1 more source

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