Results 121 to 130 of about 57,966 (308)

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga   +2 more
wiley   +1 more source

From Capabilities to Competitive Greening: Managerial Commitment and Green Shared Vision as Serial Mediators in Energy‐Sector SMEs

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on dynamic capabilities view and upper echelons theory, this study shows how energy‐sector SMEs convert dynamic capabilities into green competitive advantage. We theorize that sensing–seizing–reconfiguring routines are associated with green competitive advantage only when top managers visibly prioritize environmental goals and foster a
Anna Chwiłkowska‐Kubala   +4 more
wiley   +1 more source

ESG Indicators Impact on Listed Italian Market Companies. MIB-ESG Study.

open access: yes
openLa presente ricerca è dedicata ad affrontare quelle che sono le decisioni che vengono prese all’interno di un’azienda in tema ESG, e come queste possono influire poi sotto il profilo economico e di mercato della stessa.
CESARO, ANDREA
core  

Managing risks and exploiting opportunities through ESG criteria in the process of making important business decisions

open access: yes, 2023
Με το παρόν ερευνητικό έργο, εξετάζουμε τον τρόπο με τον οποίο οι επιχειρήσεις μπορούν να διαχειριστούν κινδύνους και την εκμετάλλευση ευκαιριών ενσωματώνοντας τα κριτήρια ESG στην στρατηγική τους. Σε έναν σύγχρονο επιχειρηματικό κόσμο η λήψη σημαντικών
Αχτύπης, Σάββας
core  

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao   +4 more
wiley   +1 more source

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos   +3 more
wiley   +1 more source

Implementation of ESG principles in public and corporate

open access: yesTheory and Practice of Public Administration
The article deals with the genesis of the ESG concept and its components — environmental, social, and governance dimensions. It explores the essence of key related terms such as ESG principles, ESG management, ESG factors, ESG ratings, ESG reporting, ESG
Valerii Babaiev   +3 more
doaj   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Negociação como ferramenta de liderança no Exército Brasileiro

open access: yesColeção Meira Mattos, 2018
A liderança eficaz é condicionante para a obtenção do máximo desempenho das equipes de projetos e das próprias instituições, independente dos obstáculos que se interponham entre elas e seus objetivos.
Luciano Mendes Nolasco
doaj  

High price impact trade identification and its implication for volatility and price efficiency

open access: yesRisk Sciences
We include limit order book (LOB) matchedness as a new trade attribute to identify high price impact trades (HPITs). HPITs are trades associated with large price changes relative to their volume proportion.
Georges Dionne, Xiaozhou Zhou
doaj   +1 more source

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