Results 71 to 80 of about 702,692 (301)

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

The double-edged effects of the ESG rating on analyst forecast performance

International Review of Economics & Finance
As information intermediaries, financial analysts play an important role in enhancing market efficiency by synthesizing and disseminating information. The emergence of ESG rating provides analysts with novel, non-financial information and affects their ...
Lei Wang, Yifan Sha, Yue Li, Tongyu Wang
doaj   +1 more source

Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley   +1 more source

When ESG Meets Uncertainty: Financing Cost Effects Under Regulatory Fragmentation and Rating Divergence

Systems
As ESG practices become increasingly embedded in global capital markets, their impact on firm financing costs remains an open question in emerging economies, where regulatory divergence and rating inconsistency complicate investor perceptions ...
Donghui Zhao, Sue Lin Ngan, Ainul Huda Jamil   +2 more
doaj   +1 more source

Harnessing Generative AI for Sustainable Supply Chains: Lean, Circular and Green Perspectives

Business Strategy and the Environment, EarlyView.
ABSTRACT Generative artificial intelligence is playing a significant role in the transformation of digital ecosystems by reinventing the processes of content generation, process automation, product innovation and customer experience. At the same time that these technologies are becoming more integrated into routine operations, the focus has shifted to ...
Ashutosh Singh, Rsha Alghafes, Judit Petra Koltai, Sushant Kumar Vishnoi   +3 more
wiley   +1 more source

Navigating ESG complexity: Impact of information sources on analyst forecast accuracy

International Review of Economics & Finance
This study investigates the impact of environmental, social, and governance (ESG) information from diverse external sources on analyst forecast accuracy.
Yongsi He, Albert Tsang, Shuo Yan
doaj   +1 more source

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha, Narain Gupta, Deniz E. Yoruk, Vikas Kumar   +3 more
wiley   +1 more source

Encouraging Investors to Enable Corporate Sustainability Transitions: The Case of Responsible Investment in France [PDF]

, 2019
This paper studies the case of the socially responsible investment (SRI) industry in France. This case accounts for how the SRI category and practices have successfully moved from the margins of the industry in the late 1990s to become mainstream over ...
Baron D. P., Boltanski L., Déjean F., European Commission, European Union, Jean-Pascal Gond, Kurtz L., Patricia Crifo, Rodolphe Durand, Schmidt V. A., U.S. SIF, Useem M., Whitley R., Yan S.   +12 more
core   +1 more source

Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration
Surajit Bag, Gautam Srivastava, Susmi Routray, Andrea Chiarini   +3 more
wiley   +1 more source

Contemporaneous ESG ratings and idiosyncratic stock risk: Empirical evidence on measures of market consensus and dispersion

International Review of Economics & Finance
We analyze the relation between ESG ratings and idiosyncratic stock risk under consideration of the mean of the ratings of different agencies (market consensus) as well as measures of ESG rating dispersion (market dispersion). We include five ESG ratings
Andreas Oehler, Matthias Horn
doaj   +1 more source