Results 231 to 240 of about 424,798 (360)

ESG Divergence and Ownership Imbalance: Rethinking Sustainability Value Creation in Mergers and Acquisitions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how mergers and acquisitions (M&As) affect post‐deal sustainability outcomes by introducing the novel construct of ESG divergence, defined as the distance between acquirer and target firms' pre‐deal ESG profiles. While M&As are increasingly used to accelerate sustainability integration, their ESG impact remains ambiguous ...
Ilaria Galavotti, Donatella Depperu
wiley   +1 more source

A farm level analysis of the impact of milk quota reform: integrating econometric estimation with optimisation models

open access: green, 2008
James Breen   +7 more
openalex   +1 more source

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

Natural gas price prediction based on artificial intelligence models. [PDF]

open access: yesPLoS One
Liu X   +5 more
europepmc   +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

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