Results 51 to 60 of about 3,245 (277)

The role of revised securities law on ESG rating divergence: Through the perspective of disclosure quality and internal control

open access: yesInternational Review of Economics & Finance
This paper examines the impact of China's 2020 Securities Law reform on the divergence in ESG (Environmental, Social, and Governance) ratings among A-share listed firms from 2015 to 2023. Using a novel, continuous policy intensity variable constructed by
Zhenyun Chen, Cuidan Wu
doaj   +1 more source

Financial market integration in the EU: A practical inventory of benefits and hurdles in the Single Market [PDF]

open access: yes, 2019
It is 25 years since the European Union (EU) agreed to complete the European Single Market (SM) in goods, ser- vices, people, and capital. While many barriers to the free movement of capital across borders have been removed, some important practical ...
Gnath, Katharina   +5 more
core  

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen   +2 more
wiley   +1 more source

Governing ESG Ratings: Institutional Solutions to the Problem of Dimensional Distortion [PDF]

open access: yesSHS Web of Conferences
The impact of Environmental, Social, and Governance (ESG) ratings on sustainable investment and corporate accountability worldwide is significant. But there are major variances between ESG rating agencies that make them inconsistent and incomparable ...
Fan Longyi
doaj   +1 more source

The role of attitudes in determining individual behavior in transportation: From psychology to discrete choice modeling [PDF]

open access: yes, 2018
This dissertation focuses on the role of psychological factors, particularly attitudes, in determining individual behavior in transportation and proposes procedures and methods to improve the measurement of psychological variables to be used in choice
Borriello, Antonio, Maggi, Rico
core  

Model risk: illuminating the black box [PDF]

open access: yes, 2017
This paper presents latest thinking from the Institute and Faculty of Actuaries’ Model Risk Working Party and follows on from their Phase I work, Model Risk: Daring to Open the Black Box.
Beck, M. B.   +9 more
core   +1 more source

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu   +4 more
wiley   +1 more source

Disaggregated ESG Risk in European Asset Pricing Based on ESG Leaders Data [PDF]

open access: yesACTA VŠFS
Background: This study investigates the conditional pricing of environmental, social, governance (ESG)-related risk exposures – specifically ESG, carbon intensity, and controversy – using portfolio-level data from firms in the Morgan Stanley Capital ...
Salzmann, Eleonora
doaj   +1 more source

Impact Measuring in Sustainable Ventures: A Process Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann   +2 more
wiley   +1 more source

Can heterogeneous environmental policies mitigate ESG divergence? -Based on corporate green innovation and bleaching green behavioral options

open access: yesSustainable Futures
ESG divergence weakens capital market allocation efficiency, and whether environmental policies can reduce ESG rating divergence by guiding corporate green behavior is a topic of concern.
Shuangyuan Li, Xiaoli Xu, Fuxian Zhu
doaj   +1 more source

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