Measuring Shared Value: How to Unlock Value by Linking Social and Business Results [PDF]
Measuring shared value allows companies to maximize opportunities for innovation, growth, and social impact at scale. This article explains the specific purpose of shared value measurement and offers a step-by-step process and pragmatic approaches to ...
core
Performative Work: Bridging Performativity and Institutional Theory in the Responsible Investment Field [PDF]
Callon’s performativity thesis has illuminated how economic theories and calculative devices shape markets, but has been challenged for its neglect of the organizational, institutional and political context.
Akrich M. +79 more
core +1 more source
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio +2 more
wiley +1 more source
Impact at Scale: Policy Innovation for Institutional Investment With Social and Environmental Benefit [PDF]
Explores policy options to maximize impact investing opportunities for institutional investors and accelerate the development of impact investing practices and products.
Ben Thornley, David Wood, Katie Grace
core
WikiRate.org - leveraging collective awareness to understand companies' environmental, social and governance performance [PDF]
. WikiRate is a Collective Awareness Platform for Sustainability and Social Innovation (CAPS) project with the aim of \crowdsourcing better companies" through analysis of their Environmental Social and Governance (ESG) performance. Research to inform the
De Paoli, Stefano +8 more
core +3 more sources
The Impact of Acquisition Intensity on ESG Performance
ABSTRACT This study investigates the impact of Acquisition Intensity on ESG performance using a panel of 1,736 US‐listed companies from 2002 to 2023. Employing a robust OLS framework, we assess both Value‐Based and Volume‐Based Acquisition Intensity against overall ESG scores and their environmental, social, and governance pillars, controlling for firm
Ugbede Amedu +2 more
wiley +1 more source
Different patterns of ESG reporting: the sustainability disclosure index of selected European cities
The study examines patterns of Environmental, Social, and Governance (ESG) reporting by European cities, focusing on how local governments disclose sustainability information in response to regulations such as the Non-Financial Reporting Directive (NFRD)
Wójtowicz Katarzyna
doaj +1 more source
ESG reporting is a key process through which companies provide detailed information regarding their impact on the environment (E), society (S) and corporate governance (G).
Bogusław Wacławik +3 more
doaj +1 more source
Sustainable Investing and the Cross-Section of Maximum Drawdown [PDF]
We use supervised learning to identify factors that predict the cross-section of maximum drawdown for stocks in the US equity market. Our data run from January 1980 to June 2018 and our analysis includes ordinary least squares, penalized linear ...
Goldberg, Lisa R., Mouti, Saad
core +3 more sources
Artificial Intelligence and Environmental, Social, and Governance: A Hybrid Bibliometric Approach
ABSTRACT This study provides a comprehensive overview of research on artificial intelligence (AI) and Environmental, Social, and Governance (ESG) by creating a knowledge map of the field. Using a systematic–bibliometric approach, we quantitatively analyzed a total of 129 documents, which collectively were cited 4276 times (2017–2024).
Qiang (John) Wu +3 more
wiley +1 more source

