Results 91 to 100 of about 3,245 (277)
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
ESG Rating Divergence and Financing Constraints
Highlights in Business, Economics and ManagementThe ESG ratings provided by ESG rating agencies become an significant reference for decision-making by investors or creditors. However, the ESG rating divergence not only brings noise to the capital market but also exacerbates corporate financing constraints.
openaire +1 more source
Regulating ESG rating firms as the gatekeepers for sustainable finance [PDF]
ESG ratings convey to investors implicitly a backward-looking verification of the original ESG information about a business entity, as well as explicitly a forward-looking, predictive assessment of its ESG performance and impact.
Lu, Longjie
core +2 more sources
Symbolic or Substantive Action: Intent, Effort, and Results
Business Strategy and the Environment, EarlyView.ABSTRACT Many firms have made ambitious climate pledges since the Paris Agreement of 2015. These pledges may be symbolic or substantive, but the literature is fragmented in defining these two terms. We propose a conceptual framework with three frames to delineate symbolic from substantive action: Intent—underlying motivations for engaging in climate ...
Vincent Xinyi Gu +1 more
wiley +1 more source
ESG Rating Divergence and Stock Mispricing
Journal of Innovation and DevelopmentWith the development and popularization of the concept of sustainable development, more and more investors have begun to use corporate ESG performance to measure the long-term development ability of enterprises, but due to the existence of different evaluation systems among different rating agencies, which has led to the emergence of ESG rating ...
openaire +1 more source
Value Relevance of Environmental, Social, and Governance Disclosure
, 2015 This paper investigates the impact of Environmental, Social, and Governance (ESG) disclosure by companies around the world on market value. Using a large sample of non financial companies listed in 38 countries during the period 2008–2012, we test for ...
Houqe, Noor +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
ESG Information Conflicts in Mutual Funds
SAGE OpenESG rating divergence (ESGRD) and ESG decoupling represent the primary manifestations of ESG information conflicts. Although ESGRD and ESG decoupling have garnered significant attention, research predominantly focuses on their implications at the ...
Lei Ding, Xin Liu, Hu Wang
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley +1 more source