Results 131 to 140 of about 3,245 (277)
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
ESG Rating Divergence: Literature Review and Research Prospects
Academic Journal of Management and Social SciencesESG (Environment, Social and Corporate governance) has become the core of the global sustainable development agenda, and the issue of rating divergence has increasingly attracted the attention of academia and industry. Compared to the international market, the research on ESG rating divergence in China is still in its infancy, and there are significant
openaire +1 more source
Credit Risk Analysis on Euro Government Bonds-Term Structures of Default Probabilities [PDF]
, 2015 core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of corporate zero‐deforestation commitments (ZDCs) and Industry 4.0 (I4.0) enabling technologies in mitigating deforestation. Drawing on data from 110 companies included in the Forest 500 dataset, the research explores whether sustainability commitments and digital innovation influence firms' deforestation ...
Valentina Beretta +2 more
wiley +1 more source
How Does a Company's ESG Performance Affect the Issuance of an Audit Opinion? The Moderating Role of Auditor Experience. [PDF]
Int J Environ Res Public Health, 2023 Wang X, Song X, Sun M.
europepmc +1 more source
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
The effect of political turnover on corporate ESG performance: Evidence from China. [PDF]
PLoS One, 2023 Yang C, Hao W, Song D.
europepmc +1 more source
Integrating Divergent ESG Ratings through Multi-view Learning: A New Framework for a Unified ESG Rating [PDF]
The divergence in ESG ratings across different agencies poses certain challenges for investors and companies, undermining the credibility and utility of sustainability assessments. This paper proposes a multi-view learning framework integrating data from
Cai, Xiaofang +5 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the determinants of firms' propensity to adopt green buildings in the Euro Stoxx 300 and the S&P 500 indices, during 2012–2023. Using random forest binary classifiers, we assess the relative importance of financial, sectoral, geographic, and climate governance predictors and uncover nonlinear relationships often overlooked ...
María del Carmen Valls Martínez +3 more
wiley +1 more source
Integration of ESG Information Into Individual Investors' Corporate Investment Decisions: Utilizing the UTAUT Framework. [PDF]
Front Psychol, 2022 Park SR, Oh KS.
europepmc +1 more source