Results 61 to 70 of about 2,622 (267)

Emerging ESG reporting of higher education institutions in China. [PDF]

Heliyon, 2023
Mo F, Wang DD.
europepmc   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

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, Sue Lin Ngan, Wei Dong Leong, Hon Loong Lam   +3 more
doaj  

Assessing the Effect of Dynamic Capabilities on the ESG Reporting and Corporate Performance Relationship With Topic Modeling: Evidence From Global Companies. [PDF]

Front Psychol, 2022
Yang BM, Yang OS.
europepmc   +1 more source

ESG reporting in the automotive industry

Acta logistica
The aim of the article is to discuss the reporting of environmental information regarding sustainable development and ESG regulations in automotive companies listed on the Warsaw Stock Exchange. The article presents the results of own research on the scope of disclosure of information on ESG reporting in the field of environmental information among 5 ...
Boguslaw Waclawik, Lukasz Poplawski, Joanna Wyrobek   +2 more
openaire   +1 more source

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, Rocío Carranza Vallejo, María J. Ruiz‐Fuensanta   +2 more
wiley   +1 more source

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, R. Prasantha Kumar, Luc Meunier   +2 more
wiley   +1 more source

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, Ruth O. Sagay, Reon Matemane   +2 more
wiley   +1 more source

Zero Deforestation Commitments and Industry 4.0 Enabling Technologies: An Analysis of Their Role in Mitigating Deforestation

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, Eugenia Parodi, Celine Buschmann   +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, Giacomo Morelli, Kevyn Stefanelli   +2 more
wiley   +1 more source