Results 201 to 210 of about 25,312 (298)

A Business Strategy or Compliance? Review of the Environmental, Social and Governance (ESG) Landscape

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley   +1 more source

Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki   +4 more
wiley   +1 more source

Pengaruh return on equity (ROE), debt ratio (DR), debt to equity ratio (DER), earning per share (EPS), dan price earning ratio (PER) terhadap harga saham

open access: yes, 2017
This study aims to determine the effect simultan eously, partial and dominant effect Return On Equity (ROE), Debt Ratio (DR), Debt to Equity Ratio (DER), Earning Per Share (EPS), and Price Earning Ratio (PER) to the price of shares in the Food And ...
Fatmawati
core  

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley   +4 more
wiley   +1 more source

Pengaruh Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) Terhadap Return On Equity (ROE) Pada Koperasi Karyawan Inalum

open access: yes, 2018
Variabel independen yang digunakan dalam penelitian ini terdiri dari Debt to Asset Ratio dan Debt to Equity Ratio, sedangkan variabel dependen nya adalah Return On Equity.

core  

The Effect of Carbon Disclosure Quality on Green Bond Financing Cost

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley   +1 more source

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