Results 121 to 130 of about 5,901 (304)
Turning Green Into Gold: The Impact of Green Intellectual Capital on Performance in European Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of green intellectual capital (GIC)—green human, structural and relational capital—on business performance in European firms. Using Eurobarometer 498 data and Partial Least Squares Structural Equation Modelling (PLS‐SEM), results show that GIC explains 15.4% of the variance in business performance, with green ...
María del Carmen Peces Prieto +2 more
wiley +1 more source
ESG reporting in a manufacturing company
Tato diplomová práce je zaměřena na problematiku výkaznictví o udržitelnosti (ESG reportingu) v kontextu aktuální evropské legislativy. V teoretické části jsou objasněny klíčové pojmy spojené s ESG reportingem, vymezen jeho význam a přiblíženy ...
Štofaniková, Andrea
core
ESG AND SUSTAINABILITY ASSURANCE PRACTICES: A USA CASE STUDY [PDF]
openThis study seeks to investigate the discrepancy between the increasing production of sustainability reports and the relatively stagnated rates at which these reports are assured in the USA by examining the determinants behind companies’ decision to ...
MAGAMBO, GILLIAN LUWEDDE BELINDA
core
Default Effect in ESG Investment: When a Recommendation Goes a Long Way
Business Strategy and the Environment, EarlyView.ABSTRACT Individual investors display a positive attitude toward ESG investments but typically fail to act upon it. We report results from a preregistered online experiment testing a default option on 1050 US investors examining the mechanisms driving the effectiveness of default options in promoting ESG investments.
Sai Sravanthi Ramadugula +2 more
wiley +1 more source
Analysis of ESG Reporting in Selected Companies
The bachelor's thesis deals with the non-financial part of reporting, specifically with the term ESG, and examines it on a selected sample of companies focused on the chemical industry.
Velinská, Tereza
core +1 more source
Financial Determinants of ESG Disclosure Quality [PDF]
Ovidius University Annals: Economic Sciences SeriesEnvironmental, 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
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of corporate zero‐deforestation commitments (ZDCs) and Industry 4.0 (I4.0) enabling technologies in mitigating deforestation. Drawing on data from 110 companies included in the Forest 500 dataset, the research explores whether sustainability commitments and digital innovation influence firms' deforestation ...
Valentina Beretta +2 more
wiley +1 more source
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Chemical Engineering TransactionsDue to the growing concern about sustainability issues, business advocacy groups increasingly emphasise the importance of Environmental, Social, and Governance (ESG) analysis and reporting within organisations.
Seok Peng Ngan +2 more
doaj