Results 21 to 30 of about 2,104 (215)

The ESG Disclosure and Firm Value: Dynamic Threshold Effects of Corporate Governance and Financial Flexibility

Корпоративные финансы
This study investigates the dynamic panel threshold effect of Environmental, Social, and Governance (ESG) disclosure on firm value, while examining the critical role of corporate governance effectiveness and financial flexibility as threshold ...
Abdulkadri Toyin Alabi
doaj   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

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

Does the disclosure of ESG information by private equity firms impact the success of their fundraising efforts? [PDF]

Seonmul yeongu
This study examines the impact of private equity fund managers' (GPs') ESG disclosure on fundraising. To this end, a sample of global private equity and venture capital funds that completed fundraising between 2020 and 2022 is employed.
Jung-Hee Noh, Heejin Park
doaj   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

Turning Green Into Gold: The Impact of Green Intellectual Capital on Performance in European Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of green intellectual capital (GIC)—green human, structural and relational capital—on business performance in European firms. Using Eurobarometer 498 data and Partial Least Squares Structural Equation Modelling (PLS‐SEM), results show that GIC explains 15.4% of the variance in business performance, with green ...
María del Carmen Peces Prieto, Rocío Carranza Vallejo, María J. Ruiz‐Fuensanta   +2 more
wiley   +1 more source

ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE AND BANK FINANCIAL PERFORMANCE IN INDONESIA: THE MODERATING ROLE OF FIRM SIZE (2020–2024)

Journal of Management Small and Medium Enterprises (SME's)
This study examines whether Environmental, Social, and Governance (ESG) disclosure is associated with the financial performance of Indonesian listed banks during the 2020–2024 period and whether firm size moderates this relationship. The research adopts
Ekklesia Evanggelion, Luluk Tri Harinie, Evinalia Yeba, Meylinda Sukmani   +3 more
doaj   +1 more source

Default Effect in ESG Investment: When a Recommendation Goes a Long Way

Business Strategy and the Environment, EarlyView.
ABSTRACT Individual investors display a positive attitude toward ESG investments but typically fail to act upon it. We report results from a preregistered online experiment testing a default option on 1050 US investors examining the mechanisms driving the effectiveness of default options in promoting ESG investments.
Sai Sravanthi Ramadugula, R. Prasantha Kumar, Luc Meunier   +2 more
wiley   +1 more source

Managerial short-termism, ESG decoupling, and digital signaling: environmental governance evidence from China

Frontiers in Environmental Science
ESG disclosure has become an important mechanism through which firms communicate environmental responsibility. However, whether reported ESG information reflects underlying environmental performance remains uncertain in transitional institutional ...
Suxiang Qin, Huifang Teng
doaj   +1 more source

Evaluating the effects of ESG reporting on earnings management in an emerging economy [PDF]

Contabilitate şi Informatică de Gestiune
Research question: How does the disclosure of Environmental, Social, and Governance (ESG) information affect the practice of earnings management (EM) in the Kuwaiti context? Motivation: This research is motivated by the growing emphasis on ESG elements
Sana Masmoudi
doaj   +1 more source