Results 101 to 110 of about 14,637 (304)

Symbolic or Substantive Action: Intent, Effort, and Results

open access: yesBusiness 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

The impact mechanism of ESG ratings on firm value: An empirical study based on the multi-period difference-in-differences approach

open access: yesSustainable Futures
The high-quality development of enterprises is fundamental to driving sustained economic growth. Our study takes A-share listed companies in China from 2011 to 2020 as the research sample, with a systematic examination of the impact of changes in ESG ...
Meiling Du, Yanjun Chen, Shuai Liu
doaj   +1 more source

Unleashing the Potential of US Foundation Endowments: Using Responsible Investment to Strengthen Endowment Oversight and Enhance Impact [PDF]

open access: yes, 2014
A small but growing number of US foundations are investigating or pursuing sustainable and responsible investing approaches -- often employing such terms as mission-related investing or impact investing.

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Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

open access: yesBusiness 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

Assessing Social Impacts of Investments: Developing Effective Evaluation Systems to Measure Social Returns [PDF]

open access: yes, 2011
Strategic and clear structures provide a solid foundation for effective and sustainable impact assessment. While the details of the evaluation systems and processes will vary by program and desired impact, there are guidelines and considerations based on

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ESG-Ratings and Returns

open access: yes, 2020
We nd that value-weighted portfolios long US stocks from compa- nies with low Environmental, Social and Governance (ESG)-ratings and short stocks with high ESG-ratings have returned annualized 5-factor alphas between 6.9% and 10.8% in the period of 2010 and 2018 depending on the choice of breakpoint.
Ottesen, Dan Fredrik Clemp   +1 more
openaire   +1 more source

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

open access: yesBusiness 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

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

open access: yesBusiness 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

Circular Economy Pathways for Airport Climate Change Mitigation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli   +3 more
wiley   +1 more source

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