Results 81 to 90 of about 152,238 (379)
Journal of Accounting LiteraturePurposeEnvironmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the ...
Carla Del Gesso, R. Lodhi
semanticscholar +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
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
Private Sector Investment and Sustainable Development: The Current and Potential Role of Institutional Investors, Companies, Banks and Foundations in Sustainable Development [PDF]
, 2015 This paper seeks to provide the Financing for Development process with a perspective on the role institutional investors, companies, and foundations can play in the design and implementation of a financing strategy for global sustainability.
core
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
Artificial Intelligence ReviewThe rapidly growing research landscape in finance, encompassing environmental, social, and governance (ESG) topics and associated Artificial Intelligence (AI) applications, presents challenges for both new researchers and seasoned practitioners.
Tristan Lim
semanticscholar +1 more source
ESG Index Construction and China's ESG System
BCP Business & Management, 2023 The Environmental, Social, and Governance (ESG) system has gained popularity recently as concerns over issues like corporate responsibility, labor conditions, and climate change become more pressing. At the same time, investors from around the world have become increasingly interested in the ESG Thematic Index because it offers greater risk resilience ...
openaire +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
Life Cycle Assessment of the Closed-Loop Recycling of Used Disposable Diapers
Resources, 2020 In Japan, approximately 23.5 billion paper diapers are produced annually (total of diapers for infants and adults produced in 2018). The majority of used paper diapers are disposed of through incineration; in certain regions, some paper diapers are ...
Norihiro Itsubo +5 more
doaj +1 more source