Results 131 to 140 of about 33,578 (294)

THE INFLUENCE OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DISCLOSURE ON FIRM RISK (Empirical Study on Non-Financial Companies Listed in Indonesia Stock Exchange) [PDF]

, 2018
This study aims to analyze the influence of Environmental, Social and Governance (ESG) disclosure on firm risk. ESG disclosure covers the environmental, social and governance issues considered by stakeholders to reflect a company’s accountability.
ARITONANG, Fitri Anita, HARTO, Puji
core  

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

ESG Disclosure: Evidence from Romanian Banking Sector [PDF]

Ovidius University Annals: Economic Sciences Series
Starting from the three factors represented by the acronym ESG: environmental, social, governance, the central objective of this research is to identify the main ESG actions of the Romanian banking system.
Luciana Simona Pascu (Mihaila)
doaj  

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

Does Profitability Support Sustainability? Examining the Influence of Financial Performance and ESG Controversies on ESG Ratings

Systems
This study explores the relationship between corporate financial performance and ESG, reporting performance across all three ESG pillars: Environmental, Social, and Governance.
Francisco Carreira, Amélia Silva, Catarina Cepêda   +2 more
doaj   +1 more source

Is ESG commitment linked to investment performance in the real estate sector? [PDF]

, 2011
The linkage between corporate commitment to environmental, social and governance (ESG) issues and investment performance has generated a substantial body of research outside the real estate sector. Nevertheless, the relationship between the environmental
Cajias, Marcelo, Fuerst, Franz, McAllister, Patrick, Nanda, Anupam   +3 more
core  

Resource‐Centered Transformation Paths: The Role of Digital Transformation in Optimizing SME Resources for Sustainable Entrepreneurship

Business Strategy and the Environment, EarlyView.
ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley   +1 more source

A Holistic Approach to Sustainability Reporting: Integrating Social and Governance Dimensions in Life Cycle Assessment

Chemical Engineering Transactions
Due 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, Sue Lin Ngan, Hon Loong Lam   +2 more
doaj  

Company Location, Business Environment and Digital Maturity as Drivers of Environmental Innovation in Business

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas, Juan Herrera‐Ballesteros, Pedro Mota Veiga, Rui Silva Rodrigues   +3 more
wiley   +1 more source

Symbolic or Substantive Action: Intent, Effort, and Results

Business Strategy and the Environment, EarlyView.
ABSTRACT Many firms have made ambitious climate pledges since the Paris Agreement of 2015. These pledges may be symbolic or substantive, but the literature is fragmented in defining these two terms. We propose a conceptual framework with three frames to delineate symbolic from substantive action: Intent—underlying motivations for engaging in climate ...
Vincent Xinyi Gu, Daniel Charles Matisoff   +1 more
wiley   +1 more source