Results 41 to 50 of about 4,540 (264)
Asia Marketing JournalThis study uses stakeholder theory to investigate the impact of firms' ESG activities on performance, paying particular attention to the moderating roles of executive ESG compensation (the "carrot") and external ESG audits (the "stick").
Jeongbin Whang, Jong-Ho Lee, Jaeho Lee
doaj +1 more source
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
SAGE OpenThis study uses a two-way fixed-effect model to analyze the impact of ESG performance on corporate value based on the quarterly data of Chinese A-share listed sports companies from 2018 to 2022.
Wenyu Yi, Qian Yang
doaj +1 more source
Cogent Business & ManagementThe growing integration of Environmental, Social, and Governance (ESG) in business and sustainability ratings has attracted increasing scrutiny in developing capital markets.
Lilik Handajani +2 more
doaj +1 more source
Drivers of Nature‐Related Investment Strategies Among Institutional Investors
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley +1 more source
Studies in Business and EconomicsEnvironmental, Social, and Governance (ESG) considerations are essential for businesses as they enhance stakeholder engagement, improve the company’s brand reputation, and lead to better financial performance by integrating sustainability and ethical ...
Wijayanto Andi, Supanto Fajar
doaj +1 more source
ESG, Financial Performance, and the Moderating Role of ESG Controversies
Jurnal Dinamika AkuntansiPurposes: This study aims to examine the relationship between Environmental, Social, and Governance (ESG) performance and financial performance (FP) and examine the relationship between ESG Controversies (ESGC) and FP, either directly or through moderation roles.
Suci Rahmadini, Dwi Hartanti
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The concept of predictive maintenance in advanced manufacturing systems is crucial from the point of view of resource efficiency in the era of high competitiveness forced by energy transformation in the digital economy. Against the backdrop of sustainability and the opportunities a data cooperative offers, the combination of predictive ...
Christian Schachtner +6 more
wiley +1 more source
Cogent Business & ManagementRecent studies have addressed the impact of Environment, Social, and Governance responsibility on corporate financial performance and value, but often ignore its impact on non-financial performance.
Ni Putu Gita Rahmaniati, Erni Ekawati
doaj +1 more source
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source