Results 131 to 140 of about 16,553 (300)
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
The Sustainability of Public Debt in Taiwan
, 2014 {"references": ["J. D. Hamilton and M. A. Flavin, \"On the limitations of government borrowing: a framework for empirical testing,\" The American Economic Review, vol. 76, no. 4, pp.808-819, 1986.", "B. Trehan and C. E. Walsh (1991), \"Testing intertemporal budget constraints: theory and application to U.S. federal budget and current account deficits,\"
openaire +16 more sources
Assessing debt sustainability in emerging market economies using stochastic simulation methods [PDF]
The authors apply stochastic simulation methods to assess debt sustainability in emerging market economies and provide probability measures for projections of the external and public debt burden over the medium term.
Hostland, Doug, Karam, Philippe
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Do institutions matter in the fiscal reaction function? The case of Egypt
Humanities & Social Sciences CommunicationsThe present study estimates a Fiscal Reaction Function (FRF) to assess the sustainability of Egypt’s gross domestic debt from 1990 to 2022. A further focus of the study is to examine the institutional quality’s impact on the relationship between primary ...
Asmaa Ezzat, Manal Emira
doaj +1 more source
Sustainability of Government Debt in the EU
This paper addresses the sustainability of government debt in Europe and is motivated by the recent debt increases following the crisis. We evaluate the sustainability in a time frame of ten years in which governments will be able to implement budget ...
Lukkezen, Jasper +2 more
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Debt Valuation Effects when there is Foreign Currency-Denominated Debt [PDF]
This paper discusses the way in which the existence of debt denominated in both domestic and foreign currency affects debt-sustainability analyses. Ignoring valuation issues can lead to misleading conclusions regarding fiscal sustainability. We show that
Claudia Martínez; Rodrigo Vergara. +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source