Results 141 to 150 of about 143,565 (380)

Environmental, social, and governance (ESG) disclosure and firm value: the role of competitive advantage as a mediator

open access: yesCogent Business & Management
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

Strategic Sustainability Reporting, Impression Management and Board Gender Diversity: Evidence From Luxury Fashion Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
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

open access: yesEurasian Economic Review
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

open access: yesBusiness Strategy and the Environment, EarlyView.
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]

open access: yes, 2014
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

open access: yesBusiness Strategy and the Environment, EarlyView.
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

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  

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

open access: yesSchmalenbach 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

Sustainable Human Capital Management, ESG, and Firm Performance: Moderating Role of ESG Disclosure

open access: yesJournal of Human, Earth, and Future
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?

open access: hybrid, 2023
Alessandro Bitetto, Paola Cerchiello
openalex   +1 more source

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