Results 11 to 20 of about 2,104 (215)
ESG Disclosure and Portfolio Performance
Risks, 2021 This paper illustrates the impact of Environmental Social and Governance (ESG) disclosure on European corporate equity performance. In this study, we use an extensive data set of European ESG ratings provided by Bloomberg to demonstrate that ESG ...
Ramón Bermejo Climent +3 more
doaj +1 more source
Environmental, Social, and Governance (ESG) Committees and Corporate ESG Information Disclosure: From the Perspective of Organizational Information Processing [PDF]
E3S Web of ConferencesBased on the organizational information pro- cessing theory, this paper examines the impact and mech- anisms of ESG committees on the level of corporate ESG information disclosure using a sample of Chinese A+H share listed companies from 2016 to 2022 ...
Yang Hang
doaj +1 more source
South African Journal of Business Management, 2023 Purpose: This study examines the relationship between board gender diversity and environmental, social and governance (ESG) disclosure of companies listed on the Johannesburg Stock Exchange (JSE). Design/methodology/approach: Panel regressions were used
Francois Toerien +2 more
doaj +1 more source
Determinants of ESG Disclosure in ASEAN-5 Countries: A Legitimacy and Institutional Theory Approach
KeunisESG disclosure among basic materials firms in the ASEAN-5 countries remains uneven, with notable implementation gaps. Drawing on legitimacy and institutional theories, this study employs moderated regression analysis on 185 firms from a population of 2 ...
Maria Putri Kallisia +2 more
doaj +1 more source
Is more ESG disclosure always better? New evidence from ESG disclosure quantity and firm value
International Review of Economics & FinanceIn recent years, ESG disclosure has become a prominent topic in capital markets, yet its impact on firm value remains contested. This study integrates ESG disclosure, ESG performance, and firm value into a unified analytical framework.
Zhao Zhang +4 more
doaj +1 more source
Board size and performance: the mediating of ESG disclosure [PDF]
Quy Nhon University Journal of ScienceThis study examines the mediating effect of ESG disclosure on the relationship between board size and performance of firms listed in the Ho Chi Minh City Stock Exchange (HOSE) in 2022. Return on assets (ROA) is a proxy for performance; as the
Le Xuan Quynh +4 more
doaj +1 more source
Advanced Science, EarlyView.Transmission electron microscopy reveals that the formation of planar defects in Au–Pd–Pt–Ru CCSS thin films depends on Ru content, which in turn influences hydrogen evolution reaction electrocatalytic activity. As the Ru content increases, the density of nanotwins initially rises; with further Ru addition, stacking faults form.
Miran Joo +10 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT In emerging economies where smallholder farming dominates agricultural production, agribusinesses serve as critical intermediaries linking smallholders to broader markets, and their resilience directly affects agricultural sustainability. Short‐term‐oriented capital is reluctant to adequately finance highly uncertain and cyclical agricultural ...
Siyuan Lyu +5 more
wiley +1 more source
Cleaner Environmental Systems, 2021 The objective of this research is to investigate the effects of firms’ ESG (Environmental, Social and Governance) disclosures on firm performance, moderated by firm competitive advantage.
Wan Masliza Wan Mohammad +1 more
doaj +1 more source
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source