Results 81 to 90 of about 143,565 (380)

The impact of digital transformation and earnings management on ESG performance: evidence from Chinese listed enterprises

Scientific Reports
The improvement of enterprise ESG performance is one of the key driving forces to achieve the goal of economic and social green development. There is a gap between knowledge and practice in the ESG performance of Chinese enterprises, and digital ...
Lang Wang, Sheng Hou
semanticscholar   +1 more source

Impact of Financial Development on the Circular Economy: Empirical Evidence From the European Union

Business Strategy and the Environment, EarlyView.
ABSTRACT In the context of growing environmental degradation and unsustainable resource use, the transition to a circular economy (CE) has become central to policy and academic discourse. While financial development is increasingly recognized as a potential enabler of sustainability, its empirical linkage to CE outcomes remains underexplored.
Sisi Chen, Mohamed Elheddad, Neetu Sharma, Chi Keung Marco Lau   +3 more
wiley   +1 more source

Procedures to combine estimators of greenhouse gases emission factors

Carbon 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, Gleice G. Rodrigues, Arthur A. Covatti   +2 more
doaj   +1 more source

Exploring temporal dimensions of benefits realisation management in agile IT environments

International Journal of Information Systems and Project Management
This study explored the temporal dimensions of benefits realisation management (BRM) in agile IT project management environments. BRM, focused on aligning strategy with project execution, is inherently temporal, requiring the consideration of past ...
Julie Delisle, Carl Marnewick, Alejandro Romero-Torres   +2 more
doaj   +1 more source

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

, 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  

Climate‐Related Disclosure in European Banking: Stakeholder Capitalism Between Sustainability and Financial Imperatives

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the largest European banks are integrating climate change considerations into their nonfinancial disclosures, focusing on the interplay between sustainability strategies and stakeholder‐oriented practices. The sample includes the 30 top‐ranking European banks by total assets and is subject to CSRD reporting obligations.
Valerio Brescia, Ginevra Degregori, Federico Chmet, Silvana Secinaro   +3 more
wiley   +1 more source

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

Data & 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, Benoit Bourguignon, Seyed Habib Hosseini Saravani, Maryam Bahra   +3 more
doaj   +1 more source

Environmental, Social, and Governance Risk on Firm Performance: The Mediating Role of Firm Risk

Binus Business Review, 2023
Business sustainability can be improved by achieving Environmental, Social, and Governance (ESG) aspects. The research aimed to examine the effect of ESG risk on firm risk and performance, the effect of firm risk on performance, and the mediating role ...
Wildan Yudhanto, Alex Johanes Simamora
doaj   +1 more source

Females on Board, Stakeholder Orientation, and ESG Disclosure: An Evidence From the Tourism and Transportation Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT In the tourism and transportation (T&T) industries, female directors' contributions are undervalued despite the strong emphasis on board gender diversity in management research. We investigate whether the impact of multiple board gender diversity measures on environmental, social, and governance (ESG) practices varies between shareholder‐ and ...
Akrum Helfaya, Phuong Bui, Ahmed Aboud
wiley   +1 more source

Bank Responses to Physical and Transition Risks in Lending: A Diagnostic Framework From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Banks face mounting pressure to integrate climate risks into lending, yet responses remain incoherent. This systematic literature review of 9034 studies synthesizes 68 peer‐reviewed articles and develops a behavioral typology of five bank responses: recovery, containment, repricing, reallocation, and relational transformation.
Tabea Brüggemann, Rainer Lueg
wiley   +1 more source