Results 71 to 80 of about 5,901 (304)
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 +2 more
wiley +1 more source
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
Motivating small and medium-sized listed companies for better Environmental, Social and Governance (ESG) reporting in Hong Kong [PDF]
Public Administration and PolicyPurpose – It is a challenge for Small-Cap companies, i.e., Small and Medium-sized listed companies in Hong Kong (“SMEs”) in Environmental, Social and Governance (ESG) reporting as they may lack knowledge, skills and motivation.
Angus W.H. Yip +2 more
doaj +1 more source
Emerging ESG reporting of higher education institutions in China. [PDF]
Heliyon, 2023 Mo F, Wang DD.
europepmc +1 more source
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 +3 more
wiley +1 more source
Reporting on social responsibility within the ESG standards
, 2023 Izvještavanje o društvenoj odgovornosti u okviru ESG (Environmental, Social, and Governance) standarda odnosi se na proces prikupljanja, analiziranja i objavljivanja informacija o društvenim i okolišnim performansama poduzeća, kao i o načinu upravljanja ...
Majić, Magdalena
core +2 more sources
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
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 +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Discover SustainabilityAs ESG reporting becomes more essential in banking, this study explores the association between “Earnings Management (EM)” and ESG scores, using EM as a proxy for “Corporate Governance (CG)” efficacy.
Esraa Esam Alharasis +4 more
doaj +1 more source