Results 91 to 100 of about 33,578 (294)
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 ASSESSMENT AND REPORTING: A BIBLIOMETRIC ANALYSIS [PDF]
Within the past two decades, ESG (Environment, Social and Governance) dimensions transitioned from voluntary corporate initiatives to a regulated context fuelled by frameworks such as the UN’s Principles for Responsible Investment (2006) and the EU’s ...
Matteo FOCARACCi, Karinne-Alexandra RADU
doaj +1 more source
Sustainable investment in Turkey: issue brief [PDF]
IFC launched a series of sustainable investment country reports initially covering the largest emerging capital markets attracting global portfolio investors: Brazil, India, and China.
Ararat, Melsa +2 more
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ABSTRACT This paper investigates innovative financing strategies to mobilise private capital for climate adaptation, emphasising Hong Kong's role in advancing efforts across Southeast Asia. Using expert interviews and case studies, it addresses two key questions: which financial instruments can strengthen public–private collaboration, and what best ...
Laurence L. Delina +5 more
wiley +1 more source
Sustainability and Financial Performance: Exploring the Interconnections Through the Accounting Perspective in Romania [PDF]
Amid the EU’s transition to mandatory sustainability reporting (CSRD), this study explores the relationship between ESG performance and financial results among five major Romanian energy companies.
Florentina Moisescu
doaj +1 more source
ABSTRACT The necessary environmental transition involves a substantial challenge for micro, small, and medium‐sized enterprises (MSMEs). Moreover, in the Ibero‐American context, it is even more challenging. Our study aims to shed light on the scarce and inconclusive evidence in this regard, analyzing the influence of digitalization, given its inclusion
José Antonio Clemente‐Almendros +2 more
wiley +1 more source
ESG Reporting Impact on Accounting, Finance
The terms ESG (Environmental, Social, and Governance), sustainability, and corporate social responsibility (CSR) reporting are used interchangeably in industry practice. E (environmental), S (social), and G (governance) reporting encompasses qualitative discussions and quantitative metrics, including the company's ...
openaire +1 more source
Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +3 more
wiley +1 more source
The Consequences of Mandatory Corporate Sustainability Reporting [PDF]
We examine the effect of mandatory corporate sustainability reporting (MCSR) on several measures of social responsibility using both country and firm-level data.
George Serafeim, Ioannis Ioannou
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Unleashing the Potential of US Foundation Endowments: Using Responsible Investment to Strengthen Endowment Oversight and Enhance Impact [PDF]
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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