Results 31 to 40 of about 281 (214)

ESG analytics in investment decision making: in search for material information

Вестник Воронежского государственного университета: Серия экономика и управление, 2023
Subject. The article considers approaches to determining information that is material for corporate reporting and analyses the way they affect the usefulness of the information presented to stakeholders and required for decision making.
Olga V. Efimova
doaj   +1 more source

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini, Pasquale De Luca, Salvatore Principale, Chiara Signore   +3 more
wiley   +1 more source

DIAMOND OF THE DESERT: THE CASE OF QATAR’S 2022 FIFA WORLD CUP

Tourism and Hospitality Management, 2022
For the first time in the Arab world, the FIFA World Cup in Qatar 2022 was one of the main drivers for promoting important infrastructural changes in the country, as well as for transforming the image of Qatar in order to make the destination more ...
Eduardo Russo, Ariane Figueira, Kamilla Swart, Leonardo Jose Mataruna Dos Santos   +3 more
doaj   +1 more source

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

ESG scores as a mediating factor between ESG controversies and capital structure decisions: evidence from MENA companies

Humanities & Social Sciences Communications
This research analyses the effect of ESG controversies and ESG performance on firms’ leverage in MENA countries. Although existing literature focusing on developed markets, there was scarce evidence from emerging economies especially in connection with ...
Zyad Marashdeh, Mohammad Khataybeh, Ghassan M. Omet   +2 more
doaj   +1 more source

ESG Controversies in ASEAN-5: The Role of Board Structure and Governance Characteristics

Jurnal Akuntansi
This study analyzes the effects of corporate governance mechanisms on ESG controversies among non-financial ASEAN-5 firms from 2021–2024, with firm size as a moderator.
Choirun Nisak, Badingatus Solikhah
doaj   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

The Impact of ESG Controversies on the Market Value in the Energy Sector

Ekonomi, Politika & Finans Araştırmaları Dergisi
The energy sector has relatively higher exposure to controversial publicity due to the nature of industry operations. For this reason, this study focuses on the energy sector and aims to evaluate the impact of ESG controversies scores (Environmental ...
Muhammed Aslam Chelery Komath, Özlem Sayılır, İbrahim Karaaslan   +2 more
doaj   +1 more source

E-sports and the application of sports and labor legislation

International Journal of Innovation, 2022
Objective: The present study aims to describe the similarities between e-Sports and the conventional Sports, in order to emulate the viability of conventional Sports law to regulate the relations formalized with cyber athletes, at least until the ...
Breno Medeiros, Ricardo Sayeg
doaj   +1 more source

Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli, Manuele Citi, Matteo Pasquino   +2 more
wiley   +1 more source