The impact of artificial intelligence-driven ESG performance on sustainable development of central state-owned enterprises listed companies. [PDF]
Sci RepXiao Y, Xiao L.
europepmc +1 more source
Do Corporate Cash Holdings Matter for ESG Performance? Empirical Evidence from India
Bhavya Joshi, Himanshu Joshi
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
The impact mechanism of geopolitical risks on ESG performance: The moderating effects of investor attention and government subsidies. [PDF]
PLoS OneCheng P, Wang M, Li K, Choi B, Chen W.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on dynamic capabilities view and upper echelons theory, this study shows how energy‐sector SMEs convert dynamic capabilities into green competitive advantage. We theorize that sensing–seizing–reconfiguring routines are associated with green competitive advantage only when top managers visibly prioritize environmental goals and foster a
Anna Chwiłkowska‐Kubala +4 more
wiley +1 more source
Digital transformation, innovation capabilities, and servitization as drivers of ESG performance in manufacturing SMEs. [PDF]
Sci RepChen D, Wang S.
europepmc +1 more source
Study on the Positive Impact of ESG Performance of Manufacturing Enterprises in Liaoning [PDF]
Xiaojie Wang, Yuhong Li
openalex +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Media coverage as a moderator in the nexus between audit quality and ESG performance: Evidence from China. [PDF]
PLoS OneCai C +5 more
europepmc +1 more source