ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux +3 more
wiley +1 more source
Can green funds improve corporate environmental, social, and governance performance? Evidence from Chinese-listed companies. [PDF]
Wang F, Zhou X, Gan T.
europepmc +1 more source
ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp +2 more
wiley +1 more source
Towards nature-related risk disclosures in China. [PDF]
Archibald CL +11 more
europepmc +1 more source
Environmental, social, and governance performance, financing constraints, and corporate investment efficiency: Empirical evidence from China. [PDF]
Li W, Zhu J, Liu C.
europepmc +1 more source
Information-Theoretic ESG Index Direction Forecasting: A Complexity-Aware Framework. [PDF]
Öztürk KN, Yiğit ÖE.
europepmc +1 more source
Study on the impact of green bond issuance on the green and low carbon development of Chinese thermal power enterprises. [PDF]
Gong M, He G, Wang Y.
europepmc +1 more source
Digital transformation, green finance, and pharmaceutical affordability in China: a health economics perspective. [PDF]
Huang J, Zhang X.
europepmc +1 more source
A systems approach to sustainable finance: Actors, influence mechanisms, and potentially virtuous cycles of sustainability. [PDF]
Crona B +6 more
europepmc +1 more source
What you see is not what you get: ESG scores and greenwashing risk [PDF]
This paper shows that ESG scores capture a company’s greenwashing behavior. Greenwashing accusations are most prevalent among large companies with high ESG scores.
Gregor Dorfleitner +2 more
exaly +6 more sources

