Results 191 to 200 of about 1,362,662 (220)
Corporate Climate Risk and Membership of Emission Trading Schemes
ABSTRACT Using a sample of 5364 firms from 65 countries, we demonstrate that membership in the scheme increases firm climate risk. Further analysis reveals that the positive impact of membership on climate risk is pronounced among firms in carbon‐intensive industries. Our findings demonstrate that continental differences and legal origin could moderate
Gbenga Adamolekun+4 more
wiley +1 more source
Pathways to a Sustainable Blue Economy: Exploring Its Barriers in an Emerging Economy
ABSTRACT A sustainable blue economy is primarily intended for responsible consumption of ocean resources, achieving economic growth, and strengthening the overall ecosystem. The roots of the blue economy are embedded in sustainable development, exploiting opportunities for economic welfare and growth, simultaneously focusing on conserving marine health.
Koppiahraj Karuppiah+2 more
wiley +1 more source
ABSTRACT This study intends to bridge an important research gap in the existing literature by extending academic knowledge on the relationship between national cultural dimensions and corporate environmental, social and governance (ESG) disclosure practices via social media.
Giuseppe Nicolo+2 more
wiley +1 more source
Doubly robust criterion for causal inference
Abstract In causal inference, semiparametric estimation using propensity scores has rapidly developed in various directions. At the same time, although model selection is indispensable in statistical analysis, an information criterion for selecting the regression structure between the potential outcome and explanatory variables has not been well ...
Takamichi Baba, Yoshiyuki Ninomiya
wiley +1 more source
ABSTRACT The main goal of this study is to explore the effect of country‐level gender parity with a board characteristics and stakeholder engagement on ESG performance in sustainable companies. The sample comprises 940 sustainable international sustainable firm‐year observations from the following 13 countries: Denmark, Finland, France, Germany ...
Alfredo Grau‐Grau+2 more
wiley +1 more source
ABSTRACT European companies face a pressing challenge: reconciling the growing demands for environmental sustainability with increased economic uncertainty stemming from the COVID‐19 crisis and geopolitical tensions. This study investigates the impact of economic policy uncertainty (EPU) on the ecological performance of publicly traded European ...
Imen Ayadi+2 more
wiley +1 more source
B‐Corp Certification: Systematic Literature Review and Research Agenda
ABSTRACT This paper aims to study the adoption and impact of B‐Corp certification by systematically reviewing key papers on this topic published in peer‐reviewed journals from 2006 to 2024. The paper proposes a conceptual framework that provides a comprehensive overview of research themes, subdivided into five broad research focuses: drivers and ...
Giovanna Attanasio+2 more
wiley +1 more source
ABSTRACT This study presents a comprehensive analysis of the evolution and challenges of Environmental Management Accounting (EMA) adoption across diverse industries and regions over the past two decades. Through a bibliometric analysis, this study categorizes the literature into three distinct periods, each elucidating crucial developments in EMA ...
Giacomo Zatini+2 more
wiley +1 more source
Predicting ESG Controversies in Banks Using Machine Learning Techniques
ABSTRACT Mistreating environmental, social, and governance (ESG) concerns has serious drawbacks in organizations of any type, and even more in banks. Deeply revolutionized in its taxonomy of risks, banking sector is herein evaluated in its integration of ESG parameters that, when lacking, leads to ESG‐related controversies (ESGC).
Anna Rita Dipierro+2 more
wiley +1 more source
ABSTRACT Accurate reporting on the sustainability of business value propositions must be supported by reliable data sources and sound methodologies such as life cycle assessment (LCA). Showing commitment to more responsible activity without quantifying business impacts, or quantifying them only partially, could fall into greenwashing practices.
Marco Ruggeri+3 more
wiley +1 more source