ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
Research on the resource and governance effects of state-owned equity participation: Based on the analysis of the green transformation process and path of private enterprises. [PDF]
Ren H, Wen Y.
europepmc +1 more source
Banking on "Green Money:" Are Environmental Financial Responsibility Rules Fulfilling Their Promise? [PDF]
Financial responsibility rules are an increasingly common form of environmental regulation. Currently, the operators of landfills, underground petroleum storage tanks, offshore rigs, and oil tankers must demonstrate the existence of adequate levels of ...
Boyd, James
core
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Bullying Perpetration and Depressive Symptoms: A Causal Investigation of TwinLife Data. [PDF]
Araujo JAP +4 more
europepmc +1 more source
The Benefits of Improved Environmental Accounting: An Economic Framework to Identify Priorities [PDF]
Improved environmental accounting is increasingly seen by corporate managers and environmental advocates alike as a necessary complement to improved environmental decision-making within the private sector.
Boyd, James
core
Impact Measuring in Sustainable Ventures: A Process Perspective
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
Medical-Legal Liability and Indoor Air Pollution in Non-Industrial Environments and Perspectives for Maternal and Child Health. [PDF]
Malta G +5 more
europepmc +1 more source
Financial Liberalization: Commercial Bank's Blessing or Curse? [PDF]
The purpose of the paper is to evaluate and measure the effect of financial liberalization (FL) on bank risk exposure. We pursue these questions by assessing the changes in market-based asset values and risk exposure measures for commercial banks (CB ...
Edgar Ortiz +2 more
core
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source

