Results 151 to 160 of about 152,238 (379)

Environmental Performance Drivers: A Political Cost Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain   +2 more
wiley   +1 more source

Impact of ESG Preferences on Investors in China’s A-Share Market

open access: yesInternational Journal of Financial Studies
This study explores the time-varying influence of Environmental, Social, and Governance (ESG) factors on asset pricing in China’s A-share market from 2017 to 2023, integrating investor heterogeneity categorized as ESG-unaware (Type-U), ESG-aware (Type-A),
Yihan Sun   +4 more
doaj   +1 more source

Does Politics Influence Environmental, Social, and Governance Disclosure? Empirical Evidence From US Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relations among firm political ideology, state political ideology, and environmental, social, and governance (ESG) disclosure. It is the first study to simultaneously explore both individual‐ and state‐level influences on ESG disclosure.
Gianluca Moretti   +2 more
wiley   +1 more source

Does ESG report greenwashing increase stock price crash risk?

open access: yesChina Journal of Accounting Studies
From the perspective of non-financial information greenwashing, this paper investigates the impact mechanism of environmental, social and governance (ESG) report greenwashing on stock price crash risk.
Guangrui Liu   +4 more
semanticscholar   +1 more source

Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley   +1 more source

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

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao   +4 more
wiley   +1 more source

From Ideas to Practice, Pilots to Strategy: Practical Solutions and Actionable Insights on How to Do Impact Investing [PDF]

open access: yes, 2013
This report is the second publication in the World Economic Forum's Mainstreaming Impact Investing Initiative. The report takes a deeper look at why and how asset owners began to include impact investing in their portfolios and continue to do so today ...
Annie Hernandez   +21 more
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