Results 51 to 60 of about 101,461 (298)

The Impact of SOX Adoption on the Compensation of Non-US Companies’ Boards: The Case of Canadian Companies [PDF]

open access: yesExpert Journal of Business and Management, 2015
The purpose of this article is to study the relationship between the adoption of the Sarbanes-Oxley Act (SOX) and the compensation of the board of directors of Canadian companies listed on US stock markets.
Nadejda SERDIUC, Hanen KHEMAKHEM
doaj  

A conceptual framework for changes in Fund Management and Accountability relative to ESG issues [PDF]

open access: yes, 2011
Major developments in socially responsible investment (SRI) and in environmental, social and governance (ESG) issues for fund managers (FMs) have occurred in the past decade.
Holland, J.
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

Strategic Innovation for Sustainability: A Conceptual Model Linking Digitalization, Social Dynamics, and Climate Change Mitigation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma   +4 more
wiley   +1 more source

Procedures to combine estimators of greenhouse gases emission factors

open access: yesCarbon Balance and Management
Background This article describes a new procedure to estimate the mean and variance of greenhouse gases (GHG) emission factors based on different, possibly conflicting, estimates for these emission factors.
Ernesto C. Marujo   +2 more
doaj   +1 more source

Does ESG Disclosure Help Improve Intangible Capital? Evidence From A-Share Listed Companies

open access: yesFrontiers in Environmental Science, 2022
With the disclosure of ESG, the investment related to ESG disclosure has increased, and the trend of changes in intangible capital has shown an “inverted S-shaped” curve.
Wu Jun   +3 more
doaj   +1 more source

The state of sustainable investments in key emerging markets: synthesis report [PDF]

open access: yes, 2011
The report is intended as a summary and synthesis of country reports on the state of sustainable investing in key emerging markets, namely China, India, Brazil and Turkey. In general, the authors have defined sustainable investments as investments that
Ararat, Melsa, Suel, Esra
core  

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang   +5 more
wiley   +1 more source

Evaluating the impact of storytelling elements on social media stakeholder engagement: an AI-driven approach

open access: yesData & Policy
As social media continues to grow, understanding the impact of storytelling on stakeholder engagement becomes increasingly important for policymakers and organizations who wish to influence policymaking.
Harold Boeck   +3 more
doaj   +1 more source

Climate Change Mitigation Takes the Lead: EU Taxonomy‐Aligned and Eligible Activities in Relation to Debt Financing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato   +3 more
wiley   +1 more source

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