Results 71 to 80 of about 143,565 (380)
Equational reasoning with context-free families of string diagrams
, 2015 String diagrams provide an intuitive language for expressing networks of interacting processes graphically. A discrete representation of string diagrams, called string graphs, allows for mechanised equational reasoning by double-pushout rewriting ...
A Joyal +11 more
core +1 more source
The Journal of Portfolio Management, 2020 Responsible investors require data to underpin their stock and sector selections. Regardless of the rating agency, bond ratings for a particular issuer are broadly similar. This is not the case for ESG ratings. Companies with a high score from one rater often receive a middling or low score from another rater.
Dimson, E, Marsh, P, Staunton, M
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Circular economy practices can provide co‐benefits beyond resource utilization that potentially result in climate mitigation. Drawing on co‐benefits theory and using a panel of 1599 manufacturing companies for the period 2014–2021, this study investigates the relationship between circular economy practices and carbon emissions, evaluating two ...
Margherita Molinaro +2 more
wiley +1 more source
Does ESG Disclosure Help Improve Intangible Capital? Evidence From A-Share Listed Companies
Frontiers 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
Is Gastronomy A Relevant Factor for Sustainable Tourism? An Empirical Analysis of Spain Country Brand [PDF]
, 2019 Tourism has become a fundamental industry for the economic growth of many countries. Due to this, there is growing competitiveness among the different destinations to attract as many tourists as possible.
Leal Rodríguez, Antonio Luis +2 more
core +3 more sources
Sustainable DevelopmentThis paper aims to investigate the moderating effect of board gender diversity (BGD) and sustainability committee in the relationship between environmental, social and governance (ESG) disclosure and the performance of the firm in European countries ...
A. Alodat, Yunhong Hao
semanticscholar +1 more source
Examining Airlines' Environmental and Social Disclosure: Does Board Gender Diversity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the influence of board gender diversity (BGD) on environmental and social disclosure (ESD) within the airline industry, an area that remains underexplored despite increasing stakeholder scrutiny. We apply automated textual analysis to annual reports of Skytrax's top global airlines from 2016 to 2022 to measure the ...
Enoch Opare Mintah +2 more
wiley +1 more source
The Impact of SOX Adoption on the Compensation of Non-US Companies’ Boards: The Case of Canadian Companies [PDF]
Expert 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
To Overcome Ethical Dilemmas in an Organization: Paradox and Ethics of Freedom Can Help [PDF]
Business Ethics and LeadershipA theoretical model for managers responding to a morally challenging situation is developed in the article. This model explores and examines how managers deal with paradoxes created by ethical dilemmas.
Benoît Cherré, Nathalie Lemieux
doaj +1 more source
From SRI to ESG: The Changing World of Responsible Investing [PDF]
, 2013 The terms socially-responsible investing (SRI), mission-related investing, impact investing and environmental, social and governance (ESG) investing -- all frequently grouped under the heading of responsible investing -- have become a familiar part of ...
Lauren Caplan
core