Results 41 to 50 of about 2,104 (215)

Digital Technologies for Transparent and Sustainable Supply Chain Management: A Resource Orchestration‐Based View in the Textile Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley   +1 more source

Voluntary ESG information disclosure on social media and ESG rating divergence: evidence from Sina Weibo

China Journal of Accounting Research
This paper examines the impact of firms’ voluntary ESG disclosures on social media on ESG rating divergence using data from China’s Sina Weibo. The results show that social media disclosure of ESG information alleviates ESG rating divergence, supporting ...
Wenfei Li, Yiyan Le
doaj   +1 more source

ESG disclosure and pay-performance sensitivity [PDF]

Revista Contabilidade & Finanças
This research aims to investigate the moderating effect of environmental, social and governance (ESG) disclosure on the sensitivity of executive pay to market performance (pay-performance sensitivity - PPS) in Brazilian companies listed in the B3 IBrX ...
Jonas Adriel dos Santos Grodt, Larissa Degenhart, Cristian Baú Dal Magro, Lucas Veiga Ávila, Yvelise Giacomello Piccinin   +4 more
doaj   +1 more source

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza, Martin de Jong, Dirk Schoenmaker   +2 more
wiley   +1 more source

How do board characteristics influence the ESG disclosure in Indonesia?

Jurnal Akuntansi dan Auditing Indonesia
Our study investigates the influence of board characteristics on ESG disclosure for companies listed on the Indonesia Stock Exchange listed  from to 2018-2022.
Tiyas Kurnia Sari, Nadhira Fitriani
doaj   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

MODERATING ROLE OF ESG DISCLOSURE IN THE RELATIONSHIP BETWEEN BOARD DIVERSITY AND FINANCIAL PERFORMANCE: EVIDENCE FROM THE FINANCIAL SERVICES SECTOR

Gusau Journal of Accounting and Finance
Despite increasing efforts to improve corporate governance in emerging markets, financial institutions in Nigeria continue to face inconsistent financial performance, largely due to underutilized board diversity and weak ESG disclosure practices.
Abdulrasaq Mustapha
doaj   +3 more sources

The Impact of ESG Disclosure on Supply Chain Performance in Small and Medium Enterprises

SAGE Open
Although studies have identified some positive outcomes of environmental, social, and governance (ESG) disclosure, such as reduced risk and increased profit, it remains unclear how disclosure influences firms, especially small and medium-sized ...
Xiaoli Zhao, Chenjie Liu, Liqiong Shen, Nan Li   +3 more
doaj   +1 more source

Environmental, social, and governance communication and actions in Thailand: opportunities and challenges

Frontiers in Communication
IntroductionEnvironmental, social, and governance (ESG) factors have become essential considerations for businesses seeking long-term sustainability and stakeholder trust. Effective ESG communication and disclosure practices are critical in demonstrating
Nattavud Pimpa
doaj   +1 more source