Results 151 to 160 of about 143,565 (380)
Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa +2 more
wiley +1 more source
The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance
Jurnal Dinamika AkuntansiPurpose: 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
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti +2 more
wiley +1 more source
Does ESG implementation influence performance and risk in SMEs?
Corporate Social Responsibility and Environmental ManagementThe relationship between Environmental Social and Governance (ESG) activities and financial performance has been explored within large companies. The presence of these activities in Small and Medium Enterprises (SMEs) is still in its early stages in the ...
María Garrido‐Ruso +3 more
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle +3 more
wiley +1 more source
An Empirical Study on Corporate ESG Behavior and Employee Satisfaction: A Moderating Mediation Model
Behavioral ScienceAs the role of human capital in enhancing corporate value becomes increasingly prominent in the new economic era, employee satisfaction has garnered widespread attention in organizational behavior theory and business practices.
Tianxing Zhang, Jun Zhang, Siyuan Tu
semanticscholar +1 more source
Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of digital dynamic capabilities (DDCs) in enhancing ESG performance, integrating insights from social exchange theory (SET). By conceptualizing organizational trust and organizational identification as key antecedents of DDCs, we propose that firms fostering trust‐based and identification‐driven environments are ...
Shufeng Xiao +4 more
wiley +1 more source
Deep-learning-based stock market prediction incorporating ESG sentiment and technical indicators
Scientific ReportsAs sustainability emerges as a crucial factor in the development of modern enterprises, integrating environmental, social, and governance (ESG) information into financial assessments has become essential.
Haein Lee, Jang Hyun Kim, H. Jung
semanticscholar +1 more source