Green accounting and ESG-driven eco-efficiency in European financial institutions: A two-stage DEA-CRITIC-TOPSIS evaluation. [PDF]
PLoS OneSklavos G +3 more
europepmc +1 more source
Verification of the compatibility of The framework for higher education qualifications in England, Wales and Northern Ireland (fheq) with the Framework for qualifications of the European Higher Education Area (FQ-EHEA): report of the Fheq Advisory Group [PDF]
, 2008 core
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Digital transformation, ESG performance and enterprise innovation. [PDF]
Sci RepLiu X, Wang L.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Digital transformation (DT) is increasingly recognised as essential for improving environmental performance in process‐intensive and hazardous sectors; however, the mechanisms by which digitalisation translates into green operational performance (GOP) and environmental accountability remain insufficiently investigated, particularly in ...
Amila Kasun Sampath Udage Kankanamge +2 more
wiley +1 more source
Optimizing board structure for ESG integrity: Nonlinear size effects and diversity moderation on greenwashing. [PDF]
PLoS OneYu J, Hwang YS.
europepmc +1 more source
Firm-Level Drivers of Esg-rating divergence
Despite their undeniable relevance for both the academic and business sphere, ESG-ratings have been proven to be diverging. This can lead to consequences on capital allocation, investment behavior, volatility in stock returns, the use of ESG-ratings and trust in ESG data while increasing the risk of greenwashing.
openaire +1 more source
The Art of Linking ESG Scores to Stock Return and Volatility [PDF]
Masteroppgave(MSc) in Master of Science in Sustainable Finance, Handelshøyskolen BI, 2024This study investigates the impact of Environmental, Social, and Governance (ESG) scores on the financial performance of US stocks from 2010 to 2022.
Akhtar, Steven, Svendsen, Caroline Marie
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The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley +1 more source
ESG rating disagreement and bank loan availability: Evidence from China. [PDF]
PLoS OneQin J, Wang M.
europepmc +1 more source