Results 111 to 120 of about 14,637 (304)

The Impact of Philanthropic Donations on Corporate Future Stock Returns Under the Sustainable Development Philosophy—From the Perspective of ESG Rating Constraints

International Journal of Financial Studies
Fulfilling social responsibilities within the ESG framework has gradually become a core competitive advantage for sustainable corporate development that also serves to enhance future returns. Charitable donations constitute a crucial method through which
Yunqiao Chen, Yawen Wang, Cunjing Liu
doaj   +1 more source

The Effect of ESG Ratings on Firm Performance with ESG Rating Disagreement as The Moderating Variable

International Journal of Economics and Management Sciences
This study examines the effect of Environmental, Social, and Governance (ESG) ratings on firm performance and the moderating role of ESG rating disagreement within the Indonesian capital market. Using a panel dataset of 63 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis ...
null Azaria Nabila, null Susi Sarumpaet
openaire   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Investing with ESG ratings and the performance of stock returns

International Review of Economics & Finance
This study examines the relationship between ESG ratings and stock returns over the period from January 1, 2006 to December 31, 2023. The model comparison results indicate that the prosed four three-factor model yields lower GRS F-statistics than both ...
Justice Kyei-Mensah
doaj   +1 more source

Extra Financial Analysis – EFA: Environmental and financial performances of ABB, Akzo-Nobel and SCA: Picturing the business opportunities and risks associated to stakeholder perceptions and environmental and social prerequisites [PDF]

External assessment of companies’ environmental aspects often focus on the existence of strategies, commitments, management systems and reporting of firms that concerns environmental aspects.
Belhaj, Mohammed, Cerin, Pontus
core  

Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli, Manuele Citi, Matteo Pasquino   +2 more
wiley   +1 more source

Assuring Sustainability: Enhancing Environmental, Social and Governance (ESG) Ratings in Top-40 Johannesburg Stock of Exchange Companies

International Journal of Applied Research in Business and Management
Sustainability reporting has become increasingly common as companies respond to stakeholders’ expectations, pressures, and criticisms demanding better information about the Environmental, Social and Governance (ESG) scores impacts of business activities.
Celumusa Makepeace Chonco, Mziwendoda Cyprian Madwe, Amos Zungu   +2 more
doaj   +1 more source

Revisiting the Relationship of CSR and Corporate Philanthropy by Using Alignment Theory [PDF]

, 2015
Both, CSR and corporate philanthropy are expressions of the interferences between the company and its societal environment. However, the question of the relationship between CSR and corporate philanthropy remains unclear.
Stühlinger, Sara, von Schnurbein, Georg
core  

Rating Objectivity: The Confusions in Nordic ESG Ratings : ESG Ratings Subjectivity and its Consequences

, 2020
Environmental, Social and Governance measurements have significantly increased in usage due to growing concerns for environmental and sustainability problems in today’s world. However, with no commonly agreed-upon criteria for ESG ratings, the scoring measure creates confusion both at the investor and company level. Besides, ESG agencies have different
Rydholm, John, Schultzberg Bagge, Samuel
openaire   +1 more source

Corruption Control and Corporate Hazardous Waste Emissions: Cross‐Country Evidence and the Moderating Role of Agenda 2030

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this study is to examine the impact of corruption control, as a public institutional mechanism, on hazardous waste emissions of private sector entities. We also examine the extent to which Agenda 2030 moderates the relationship. We analyse data from the top 500 global companies.
Babajide Oyewo, Olayinka Adedayo Erin, Mohammed Kayode Ajape, Becky Forbin   +3 more
wiley   +1 more source