Results 101 to 110 of about 33,578 (294)
Business Strategy and the Environment, EarlyView.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
Politically connected audit committees and ESG reporting
Jurnal Akuntansi dan Auditing IndonesiaThis study investigates the impact of audit committees with political connections on environmental, social, and governance (ESG) reporting. Drawing from reputational cost theory, it hypothesizes that personal political affiliations of audit committee ...
Kusharyanti, Sri Astuti, Marita
doaj +1 more source
Business Strategy and the Environment, EarlyView.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
Humanities & Social Sciences CommunicationsThe empirical literature has documented evidence concerning the relationship between financial performance and financial reporting lag. Currently, rating agencies and other stakeholders are paying considerable attention to the impact of business ...
Hamid Ghazi H Sulimany
doaj +1 more source
View from the Top: How Corporate Boards Can Engage on Sustainability Performance [PDF]
, 2015 Corporate boards are responsible for overseeing the interests of shareholders in the long term and have a critical role to play in championing sustainability across the enterprise.
Veena Ramani
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
IMPLEMENTING ESG REPORTING IN PUBLIC INSTITUTIONS: A CASE STUDY OF ROMANIA'S INTERNAL MANAGERIAL CONTROL FRAMEWORK [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThis study investigates the potential integration of Environmental, Social, and Governance (ESG) reporting into the existing Internal Managerial Control System within Romanian public institutions.
UDRESCU LUCIA-MARIA
doaj
Notas EconómicasWith the entry into force of the EU Directive on corporate sustainability reporting, public companies must disclose non-financial information, integrating ESG (environmental, social, governance) indicators into accounting and reporting.
Nina Petrukha +4 more
doaj +1 more source
Rebuilding Corporate Leadership: How Directors Can Link Long-Term Performance with Public Goals [PDF]
, 2009 This report examines how efforts to build public trust and long-term value have coalesced to encourage many large, global corporations to pay greater attention to their longer-term interests by striking a balance between short-term commercial pursuits ...
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source