Results 41 to 50 of about 3,245 (277)
Corporate sustainable development: ESG rating divergence and stock liquidity in China
In the process of allocating capital, investors are increasingly considering environmental, social, and governance (ESG) ratings and green development. To investigate the effect of differences in agencies’ ESG ratings on stock liquidity, we examine data ...
Xinru Zhang, Xiaojie Sun, Yu Gao
doaj +1 more source
Platform Business Model Innovation for Sustainability: A Framework for Industry 5.0 Integration
ABSTRACT A comprehensive framework is developed for adopting Platform Business Model Innovation (PBMI) to enhance sustainable performance in the Industry 5.0 (I5.0) era. While PBMI plays a growing role in corporate transformation, tensions persist between profit‐driven objectives and broader sustainability imperatives.
Mohamed Ashmel Mohamed Hashim +3 more
wiley +1 more source
Investor Perception of ESG in Earnings Calls
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Companies’ ESG performance under soft and hard regulation environment
The growing integration of Environmental, Social, and Governance (ESG) factors into corporate decision-making and investment strategies has heightened the need for reliable and comparable ESG ratings.
Bence Lukács, Péter Molnár
doaj +1 more source
Unburnable Carbon 2013: Wasted Capital and Stranded Assets [PDF]
This report examines CO2 budgets and the growing 'carbon bubble', as well as its effects on the economy and global warming. It includes chapters on the global CO2 budget, global listed coal oil and gas reserves and resources, evolving the regulation of ...
Bob Ward +4 more
core
ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma +4 more
wiley +1 more source
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
Navigating ESG complexity: Impact of information sources on analyst forecast accuracy
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
Analyse des fonds ISR investis sur le marché suisse des actions [PDF]
Ces vingt dernières années, l’Investissement Socialement Responsable (ISR) a connu un essor important en Suisse comme ailleurs dans le monde, et l’offre de placements s’est considérablement diversifiée.
Laville, Jean, Rigolet, Jeremy
core
ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source

