Results 61 to 70 of about 702,692 (301)

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen   +2 more
wiley   +1 more source

Does ESG rating divergence affect the disclosure behavior of key audit matters?

open access: yesInternational Review of Economics & Finance
Divergent assessments of a firm's ESG performance by different rating agencies can amplify market perception gaps and create conflicts among stakeholder objectives.
Jiaojiao Li, Ying Zhang
doaj   +1 more source

The state of sustainable investments in key emerging markets: synthesis report [PDF]

open access: yes, 2011
The report is intended as a summary and synthesis of country reports on the state of sustainable investing in key emerging markets, namely China, India, Brazil and Turkey. In general, the authors have defined sustainable investments as investments that
Ararat, Melsa, Suel, Esra
core  

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu   +4 more
wiley   +1 more source

Institutional shareholders’ geographical concentration, coordinated governance effects, and ESG rating disagreement

open access: yesChina Journal of Accounting Research
Drawing on agency theory, this study explores how the geographical distribution of institutional shareholders affects corporate ESG rating disagreements. A higher geographical concentration of institutional shareholders is found to correlate with reduced
Libin Qin, Dailing Li, Wen Bo
doaj   +1 more source

The impact of ESG ratings on the corporate financial performance of Russian companies [PDF]

open access: yesBIO Web of Conferences
This article examines the impact of ESG ratings on the corporate financial performance of Russian companies, in particular on return on assets (ROA).
Popov Evgeniy
doaj   +1 more source

Assessing Social Impacts of Investments: Developing Effective Evaluation Systems to Measure Social Returns [PDF]

open access: yes, 2011
Strategic and clear structures provide a solid foundation for effective and sustainable impact assessment. While the details of the evaluation systems and processes will vary by program and desired impact, there are guidelines and considerations based on

core  

Impact Measuring in Sustainable Ventures: A Process Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann   +2 more
wiley   +1 more source

ESG Rating and Corporate Motivation for Green Technology Innovation: New Insights From Multidimensional External Attention

open access: yesSAGE Open
Enterprises’ varied motivations for pursuing green technology innovation (GI) might lead to varying economic and societal outcomes from their creative endeavors.
Xinran Liu   +3 more
doaj   +1 more source

Orchestrating governmental corporate social responsibility interventions through financial markets: The case of French socially responsible investment [PDF]

open access: yes, 2020
Although a growing stream of research investigates the role of government in corporate social responsibility (CSR), little is known about how governmental CSR interventions interact in financial markets.
Giamporcaro, S.   +2 more
core   +3 more sources

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