Results 121 to 130 of about 33,578 (294)

Sustained learning and corporate ESG practices: evidence from returnee CEOs in China

China Journal of Accounting Research
This study explores a new channel through which environmental, social and governance (ESG) reporting mandates implemented in one country can influence firms’ ESG performance in another country, focusing on returnee CEOs in China who studied or worked ...
Juan Liang, Liwei Shan, Albert Tsang, Xiaoxue Zhang   +3 more
doaj   +1 more source

ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali, Oriana Ciani, Simone Ghislandi   +2 more
wiley   +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  

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Is corporate Asia ready for the green economy? [PDF]

, 2013
This report explores the concept of a ‘green economy’, and its relevance in Asia. It explores the roles that policymakers, investors, corporates and accountants need to play to facilitate the transition to a green economy.Publisher ...
Hewitt, Gordon
core  

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

Business Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee, Anna Pak, Donghwi (Josh) Seo, Taewoo Roh   +3 more
wiley   +1 more source

From union clout to corporate couture: Unveiling the impact of trade unions on corporate social responsibility.

PLoS ONE
Trade unions and corporate social responsibility (CSR) are important institutional mechanisms through which corporations undertake responsibility for their for-profit as well as not-for-profit actions.
Anshul Mandliya, Jatin Pandey, Shrihari Suresh Sohani, Rayees Ahmad Sheikh   +3 more
doaj   +1 more source

A Focus on Corporate Philanthropy: How Intel Integrates Social Impact Into its Philanthropic Programs and Core Business Strategies [PDF]

, 2013
Society's expectations of business are fundamentally changing. Now more than ever, the public demands corporations take on increased responsibility for their social and environmental impacts.
Renee Wittemayer, Shelley Esque, Wendy Hawkins   +2 more
core  

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

Financial Determinants of ESG Disclosure Quality [PDF]

Ovidius University Annals: Economic Sciences Series
Environmental, Social, and Governance (ESG) disclosure quality is increasingly critical for corporate transparency and investor decision-making. This study investigates the financial determinants of ESG disclosure quality in 350 European publicly ...
Alexandra Danila
doaj