Results 51 to 60 of about 14,637 (304)
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
Environmental, Social and Governance (ESG) ratings are widely recognised methods to assess the sustainability practices of corporations. However, the scores of these ratings are not satisfactory in emerging market economies.
Md. Mahmudul Alam +5 more
doaj +1 more source
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
ESG ratings have progressively emerged as a crucial reference for investors in devising investment strategies. However, discrepancies in rating outcomes exist among various rating agencies, stemming from divergent standards.
Youze Zhang, Kunyue Bu, Xin Xie
doaj +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
Market capitalisation and environmental, social and governance ratings in the European Union
Purpose: The paper aims to study the relationship between market capitalisation and environmental, social and governance (ESG) ratings of the companies in the European Union (EU).
Sofija Turjak, Ivan Kristek
doaj +1 more source
Corn or Current? The Agro-Industrial Water Conflict [PDF]
A new report shows where conflicts between industry and agriculture for limited water supplies could be most severe. MSCI ESG Research used data from WRI's Aqueduct Water Risk Atlas to evaluate agro-industrial water conflict for 110 publicly traded ...
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
DIVERGENCE REGARDING ESG. A BIBLIOMETRIC ANALYSIS [PDF]
ESG criteria serve as a cornerstone for sustainable business practices, but the growing emphasis on sustainability has led to a surge in ESG rating providers, introducing significant challenges.
VASIU Diana Elena
doaj +1 more source
A conceptual framework for changes in Fund Management and Accountability relative to ESG issues [PDF]
Major developments in socially responsible investment (SRI) and in environmental, social and governance (ESG) issues for fund managers (FMs) have occurred in the past decade.
Holland, J.
core

