Results 141 to 150 of about 143,565 (380)
Previous research has examined the relationship between ESG disclosure and firm value, but it has yet to fully explain how the former can increase the latter. Thus, the current study aims to fill the research gap by analyzing the relationship between ESG
Hendi Rohendi, Imam Ghozali, D. Ratmono
semanticscholar +1 more source
ABSTRACT The study aims to examine the impression management (IM) of the luxury fashion industry through communications using annual reports and the influence of board gender diversity (BGD). Using a computational approach with Python and Natural Language Processing on sustainability practices and performance of 19 luxury fashion companies from Top 100
Christina Ionela Neokleous +1 more
wiley +1 more source
Climate change, ESG criteria and recent regulation: challenges and opportunities
The application of environmental, social and governance (ESG) criteria has now become a more than essential requirement in the financial world. Therefore, it is necessary to understand, select and assess the risks of these ESG criteria and evaluate how ...
Mónica Oliver Yébenes
semanticscholar +1 more source
Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source
On the commutative quotient of Fomin-Kirillov algebras [PDF]
The Fomin-Kirillov algebra $\mathcal E_n$ is a noncommutative algebra with a generator for each edge in the complete graph on $n$ vertices. For any graph $G$ on $n$ vertices, let $\mathcal E_G$ be the subalgebra of $\mathcal E_n$ generated by the edges ...
Liu, Ricky Ini
core
Circular Economy: A Pathway to Integrated Value Creation for Business and Society
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro +1 more
wiley +1 more source
Negociação como ferramenta de liderança no Exército Brasileiro
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
ESG News Sentiment and Stock Price Reactions: A Comprehensive Investigation via BERT
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
Sustainable Human Capital Management, ESG, and Firm Performance: Moderating Role of ESG Disclosure
This study investigates the relationships between sustainable human capital management practices, ESG performance, ESG disclosure, and firm financial performance. Using a sample of 387 S&P 500 firms from 2013 to 2023 and a panel data regression approach,
Stela Jorgji +9 more
doaj +1 more source
Initial coin offerings and ESG: Allies or enemies?
Alessandro Bitetto, Paola Cerchiello
openalex +1 more source

