Results 191 to 200 of about 14,637 (304)

Interpretable predictive model for listed companies ESG greenwashing based on XGBoost and SHAP. [PDF]

Sci Rep
Jianfeng Z, Tiantian Q.
europepmc   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

Business Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar, Purificación Parrado‐Martínez, María Comino‐Jurado   +2 more
wiley   +1 more source

How ESG accelerates the industrial robot applications in manufacturing. [PDF]

Sci Rep
Tang W, Zhuo X, Song H, Li H.
europepmc   +1 more source

ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq, Farida Akhtar, Han Lin Shang   +2 more
wiley   +1 more source

The nonlinear impact of ESG performance on audit pricing: Evidence from China. [PDF]

PLoS One
Li Y, Meng F.
europepmc   +1 more source

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga, Pedro Lorca Fernández, Javier de Andrés Suárez   +2 more
wiley   +1 more source

Impact of domestic and foreign investors on ESG disclosure quality in Chinese listed firms: Divergence or convergence? [PDF]

PLoS One
Yin W, Su Y, Kirkulak-Uludag B, Yan A, Wang R.   +4 more
europepmc   +1 more source

From Capabilities to Competitive Greening: Managerial Commitment and Green Shared Vision as Serial Mediators in Energy‐Sector SMEs

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on dynamic capabilities view and upper echelons theory, this study shows how energy‐sector SMEs convert dynamic capabilities into green competitive advantage. We theorize that sensing–seizing–reconfiguring routines are associated with green competitive advantage only when top managers visibly prioritize environmental goals and foster a
Anna Chwiłkowska‐Kubala, Szymon Cyfert, Kamila Malewska, Michał Chomicki, Maciej Mitręga   +4 more
wiley   +1 more source

CN-VEFD: A visual emotion feature dataset for Chinese ESG reports. [PDF]

Data Brief
Duan Z, Xu Y, Xia B.
europepmc   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao, Zhichao Chen, Muhammad Nadeem, Guanghua Xu, Nader Atawnah   +4 more
wiley   +1 more source