Results 61 to 70 of about 5,901 (304)
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
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 +3 more
wiley +1 more source
Different patterns of ESG reporting: the sustainability disclosure index of selected European cities
International Journal of Management and EconomicsThe 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
Economics and EnvironmentESG 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
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The Effect of Environmental, Social and Governance (ESG) Reporting on Tax Avoidance [PDF]
openThe study aims to understand whether robust ESG practices influence a company's tendency to engage in tax avoidance strategies or not.This thesis examines the relationship between tax avoidance and ESG performance in order to assess the possible ...
KARBALA, HASSAN
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
Analysis of implementing and developing ESG reporting in Russian companies
Вестник университетаThe process of implementing and developing ESG reporting in Russian companies has been considered using the four backbone organizations cases such as Sberbank, SIBUR, Russian Railways, and RUSAL.
Yu. A. Fomina +3 more
doaj +1 more source
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 +2 more
wiley +1 more source
ESG reporting practices of OBX companies - Health & Safety [PDF]
, 2023 The increasing importance of ESG (Environmental, Social, and Governance) reporting has pressured institutions and companies to adopt transparent reporting practices. However, the ESG reporting landscape is complex and presents several challenges.
Kobberdal, Njård Kylstad, Nordbø, Even
core +2 more sources
Developing Environmental, Social and Governance Index for Palm Oil Industry Value Chain
Chemical Engineering Transactions, 2023 The common world effort to achieve United Nations 2030 Agenda on Sustainable Development has expedited the Environmental, Social and Governance reporting, both in the academic, financial, and business arenas.
Seok Peng Ngan +3 more
doaj