Results 31 to 40 of about 5,901 (304)

Voluntary Adoption of Integrated Reporting and Firm Valuation: The Moderating Effect of ESG Performance

Jurnal Akuntansi dan Keuangan
This study addresses a research gap by examining the impact of the voluntary adoption of integrated reporting on company value (TOBINSQ) for companies listed on the Indonesian Stock Exchange.
Juniarti Juniarti, Aurelia Cindy Santoso, Cynthia Felita Hermawan, Alan Darmasaputra, James Wright   +4 more
doaj   +1 more source

Sustainability (ESG) Reporting

, 2022
1. Introduction to Sustainability Reporting2. Introduction to Sustainable Finance3. The Role of the Sustainable Development Goals4. The Intersection of Law and ESG Reporting5. SASB Standards6. Reporting with SASB7.
Collins, Arik, Burns, Carolyn, Webb, Kernaghan, Hakes, Andrew, Johnson, Anne, Dias, Sabrina, Inbar, Avi   +6 more
core  

Platform Business Model Innovation for Sustainability: A Framework for Industry 5.0 Integration

Business Strategy and the Environment, EarlyView.
ABSTRACT A comprehensive framework is developed for adopting Platform Business Model Innovation (PBMI) to enhance sustainable performance in the Industry 5.0 (I5.0) era. While PBMI plays a growing role in corporate transformation, tensions persist between profit‐driven objectives and broader sustainability imperatives.
Mohamed Ashmel Mohamed Hashim, Issam Tlemsani, Ansarullah Tantry, Songdi Li   +3 more
wiley   +1 more source

Challenges and prospects of ESG reporting: analysis of theoretical and practical aspects

Економіка, управління та адміністрування
ESG reporting has become a critical component of corporate transparency, driven by growing stakeholder demands and changing regulatory requirements. The article identifies critical problems, including the need for standardized reporting systems, the ...
O.V. Oliinyk, D.M. Zakharov
doaj   +1 more source

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Strategic Innovation for Sustainability: A Conceptual Model Linking Digitalization, Social Dynamics, and Climate Change Mitigation

Business Strategy and the Environment, EarlyView.
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, Sascha Kraus, Ritika Chopra, Dhairya Dev, Alberto Ferraris   +4 more
wiley   +1 more source

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

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, Siyu Shen, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

From Transparency to Maturity. An Exploratory Exercise to Assess Supply Value Chain ESG Reporting in the Light of ESRS Requirements [PDF]

Proceeding Papers (BASIQ International Conference)
The study is an exploratory exercise to assess the transparency and quality of supply chain reporting through ESG factors. A qualitative thematic content analysis of sustainability and integrated reports was employed on a sample constituted by ...
Victoria Bogdan, Dana Simona Gherai, Luminița Rus, Dorina Nicoleta Popa   +3 more
doaj   +1 more source

Climate Change Mitigation Takes the Lead: EU Taxonomy‐Aligned and Eligible Activities in Relation to Debt Financing

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, Simona Fiandrino, Alberto Tonelli, Giorgia La Barbera   +3 more
wiley   +1 more source

Environmental, social, and governance practices and reporting readiness in small and medium-sized enterprises

Technological and Economic Development of Economy
Following the European Sustainability Reporting Standards (ESRS), in 2026, the non-financial reporting obligation will be extended to small and medium-sized enterprises listed on the regulated market and meet employment and financial criteria.
Justyna Kozłowska, Leonas Ustinovičius
doaj   +1 more source