Results 131 to 140 of about 143,565 (380)

Sustainability Reporting and External Assurance: Evidence From UK Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh   +3 more
wiley   +1 more source

Impact at Scale: Policy Innovation for Institutional Investment With Social and Environmental Benefit [PDF]

open access: yes, 2012
Explores policy options to maximize impact investing opportunities for institutional investors and accelerate the development of impact investing practices and products.
Ben Thornley, David Wood, Katie Grace
core  

Do ESG Rating Agencies Improve ESG Performance?

open access: yesJournal of Business Ethics
Abstract We examine the effect of coverage by ESG rating agencies on firm ESG performance. We find that, when firm ESG coverage intensifies, its toxic emissions decline and its outstanding ESG ratings improve. ESG coverage is associated with fewer government enforcement actions for environmental and social violations and higher institutional ...
Natalya Bikmetova, Christo A. Pirinsky
openaire   +1 more source

An Outlook at Corporate Environmental Performance Through the Lens of Green Supply Chain Management, Green Innovation, Sustainable Dynamic Capabilities, and Governance Quality in an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate environmental performance (CEP) has become an essential pillar of sustainable development during the 21st century, particularly in light of climate change and global ecological degradation. In Ghana, where industrial development coexists with environmental vulnerabilities, there is an essential need for a deliberate focus on ...
Agnes Nyamenaose Essuman   +4 more
wiley   +1 more source

How Knowledge and Innovation Capabilities Drive Environmental Innovation? Evidence From Global Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses the impact of knowledge and innovation capabilities on firm‐level environmental innovation in 4416 firms across 36 countries from 2013 to 2023. The findings suggest that a national output of knowledge and technology creation makes a significant contribution to environmental innovation.
Hongjie Chen   +3 more
wiley   +1 more source

One Size Still Does Not Fit All: Configuration Pathways of Environmental, Social, and Governance and Board Diversities for Higher Firm Performances Across One‐ and Two‐Tier Systems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu   +4 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

From Voluntary to Mandatory: The Bibliometric and Meta‐Analytical Insights Into Effects of ESG Disclosure Practices and Regulations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG disclosure regulations refer broadly to public‐authority regulations and stock‐exchange listing rules to govern ESG reporting practice. Despite their rapid proliferation, the effects of ESG disclosure regulations remain contested. To provide a comprehensive assessment, this study conducted a bibliometric analysis and a meta‐analysis on ...
Jiaying Li, Yuting Xie, Liang Dong
wiley   +1 more source

Os elementos de análise da cultura de inovação no setor de Defesa e seu modelo tridimensional

open access: yesColeção Meira Mattos, 2018
Desde o fim da Guerra Fria e dos acontecimentos do onze de setembro, novas ameaças surgiram, impactando a percepção de segurança coletiva e impondo modificações no modo de atuação do Poder Militar de diversas nações.
Carlos Eduardo Franco Azevedo
doaj  

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