Results 51 to 60 of about 4,540 (264)

Research on the impact of e-commerce on corporate ESG performance: disclosure mechanism, greenwashing behavior and substantive performance

Environmental Research Letters
E-commerce (EC) promotes the effective connection between enterprises and the market, and provides a platform and application scenario for the value conversion of enterprise ESG information.
Ruichao Yu, Linrong Wu, Wenyan Li, Liting Ou   +3 more
doaj   +1 more source

The impact of executive academic experience on corporate ESG performance

Innovation and Green Development
The implementation of green development and the promotion of harmonious coexistence between humans and nature has become important strategic directions for the development of our country in the new era, and the concept of ESG, which is in line with this ...
Yu Duan, Lei Li, Xindi Yang
doaj   +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

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

Cross-Industry ESG Performance and Exposure to ESG Controversies

, 2023
Denne studien er en empirisk undersøkelse av forholdet mellom miljø-, sosiale- og forretningsetiske (ESG) prestasjoner og eksponering mot negativ medieoppmerksomhet relatert til ESG tema, målt gjennom ESG kontroverser, på tvers av ulike bransjer. Studien bygger på rammeverket etablert av Agnese et al.
Eidskrem, Elise Wangensteen, Rishaug, Lorents Edvard   +1 more
openaire   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Is ESG a ‘Scam'? Correlation between ESG and Corporate Performance

Highlights in Business, Economics and Management
Environmental, Social, and Governance (ESG) are three factors to evaluate a corporation’s growth opportunity and investment risk. With the increasing attention to environment protection and corporate relationship and governance, ESG has become a hot and controversial topic in the investment world.
Yuxuan He, Yangshan Liu, Qian Pu
openaire   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

Business Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun, Frank Kwabi, Neelu Seetaram   +2 more
wiley   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

How are firms motivated to greenly innovate under the pressure of ESG performance? Evidence from Chinese listed firms

Frontiers in Environmental Science
The impact of environmental, social, and governance (ESG) performance gaps on firm green innovation is examined in this paper by a panel database of A-share Chinese listed companies from 2011 to 2021.
Junliang Liu, Bolin Wang, Xiaogang He
doaj   +1 more source