Results 121 to 130 of about 101,461 (298)

The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance

Jurnal Dinamika Akuntansi
Purpose: Sustainability reports and integrated information e.g. ESG reports, are utilized by stakeholders for various decision-making processes. Using Taiwan setting, this study examines the effect of ESG reporting quality, including ESG Score, ESG ...
Badingatus Solikhah, Pei-Yu Weng
doaj   +1 more source

From Ideas to Practice, Pilots to Strategy: Practical Solutions and Actionable Insights on How to Do Impact Investing [PDF]

, 2013
This report is the second publication in the World Economic Forum's Mainstreaming Impact Investing Initiative. The report takes a deeper look at why and how asset owners began to include impact investing in their portfolios and continue to do so today ...
Annie Hernandez, Astri Kimball, Ben Thornley, Catherine H. Clark, Christoph Birkholz, David Wood, Durreen Shahnaz, Elizabeth Littlefield, Gavin E. R. Wilson, Harry Hummels, Jane Hughes, Jed Emerson, John Cox, Joshua Newman, Justina Lai, Manuel Lewin, Mildred Callear, Mitchell Strauss, Raúl Pomares, Tracy Palandjian, Will Morgan, Yasemin Saltuk   +21 more
core  

A Taxonomy of Predictive Maintenance as a Basis for Supra‐Regional Sustainability Monitoring—Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT The concept of predictive maintenance in advanced manufacturing systems is crucial from the point of view of resource efficiency in the era of high competitiveness forced by energy transformation in the digital economy. Against the backdrop of sustainability and the opportunities a data cooperative offers, the combination of predictive ...
Christian Schachtner, Nadine Baumann, Marek Jabłoński, Adam Jabłoński, Mariusz Bednarek, Sławomir Luściński, Piotr Bilski   +6 more
wiley   +1 more source

Impact of ESG Preferences on Investors in China’s A-Share Market

International Journal of Financial Studies
This study explores the time-varying influence of Environmental, Social, and Governance (ESG) factors on asset pricing in China’s A-share market from 2017 to 2023, integrating investor heterogeneity categorized as ESG-unaware (Type-U), ESG-aware (Type-A),
Yihan Sun, Diyang Jiao, Yiqu Yang, Yumeng Peng, Sang Hu   +4 more
doaj   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

ESG News Sentiment and Stock Price Reactions: A Comprehensive Investigation via BERT

Schmalenbach Journal of Business Research
In this paper, we examine in a systematic manner how investors react to the sentiment of instant ESG news. Instead of acquiring proprietary ESG news or events datasets directly from specific ESG data providers, we extract fresh ESG news directly from a ...
Gregor Dorfleitner, Rongxin Zhang
doaj   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Mission Investing in Europe – A Meta-analysis [PDF]

, 2015
Unter dem Oberbegriff “Mission Investing” (MI) versteht sich die Praxis bei Nonprofit Organisationen (NPO), das organisationseigene Sachziel in die Anlagestrategie mit einzuschliessen.
Fritz, Tizian, von Schnurbein, Georg
core  

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

The Climate Fix: Make What’s Important Measurable [PDF]

Journal of Interdisciplinary Sciences
Climate change is the priority global concern that has received substantial funding for reduction efforts and makes demands on governments for change. The first climate treaty, the Kyoto Protocol (2008), was founded on reducing greenhouse emissions at ...
Phil Turner, Ross Barnard
doaj