Results 51 to 60 of about 281 (214)

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Should we trust impact indices? Not all that glitters is gold

International Review of Economics & Finance
This paper examines the alignment of MSCI ACWI Sustainable Impact Index companies with impact investing principles, highlighting impact washing risks. Using a composite impactfulness indicator combining ESG scores and controversies, we assess whether the
R. Carè, R. Fatima, M. Cerciello, S. Taddeo   +3 more
doaj   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

ESG Performance, ESG Controversies, and Firm Performance: Evidence From Western Europe

SAGE Open
Interest from investors and policymakers in how ESG (Environmental, Social, and Governance) performance influences firm results has increased. However, the understanding of industry-specific effects remains limited.
Ahmad Anabtawi, Asil Azimli
doaj   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

Business Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun, Frank Kwabi, Neelu Seetaram   +2 more
wiley   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

Disentangling ESG: Environmental, social and governance ratings and financial performance of Polish listed companies

Ruch Prawniczy, Ekonomiczny i Socjologiczny
Socially responsible investments are a significant element of the global capital market and are becoming increasingly important also in the eyes of Polish investors.
Rafał Buła, Monika Foltyn-Zarychta, Dominika Krawczyńska   +2 more
doaj   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source

Do board characteristics moderate the relationship between ESG and financial performance? Evidence from African listed companies

Future Business Journal
This study investigates whether board characteristics influence the relationship between Environmental, Social, and Governance (ESG) and financial performance among 147 non-financial listed companies in Africa from 2019 to 2023.
Hayam Wahba, Heba B. Hathout
doaj   +1 more source

ESG, Financial Performance, and the Moderating Role of ESG Controversies

Jurnal Dinamika Akuntansi
Purposes: This study aims to examine the relationship between Environmental, Social, and Governance (ESG) performance and financial performance (FP) and examine the relationship between ESG Controversies (ESGC) and FP, either directly or through ...
Suci Rahmadini, Dwi Hartanti
doaj   +1 more source