Results 81 to 90 of about 33,578 (294)

When TCFD Meets TNFD: Can It Revolutionize Corporate Sustainable Risk Management?

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid escalating environmental risks, this study explores the novel integration of the Task Force on Climate‐related Financial Disclosures (TCFD) and the Taskforce on Nature‐related Financial Disclosures (TNFD) as a transformative approach to corporate sustainable risk management.
Xiaoyu Liu, Yazeed Alkhrijah, Monomita Nandy, Suman Lodh   +3 more
wiley   +1 more source

Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes

Business Strategy and the Environment, EarlyView.
ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang, Premkanth Puwanenthiren, Edward Jones, Hoang Long Phan, Abdelhafid Benamraoui   +4 more
wiley   +1 more source

From Ideas to Practice, Pilots to Strategy: Practical Solutions and Actionable Insights on How to Do Impact Investing [PDF]

, 2013
This report is the second publication in the World Economic Forum's Mainstreaming Impact Investing Initiative. The report takes a deeper look at why and how asset owners began to include impact investing in their portfolios and continue to do so today ...
Annie Hernandez, Astri Kimball, Ben Thornley, Catherine H. Clark, Christoph Birkholz, David Wood, Durreen Shahnaz, Elizabeth Littlefield, Gavin E. R. Wilson, Harry Hummels, Jane Hughes, Jed Emerson, John Cox, Joshua Newman, Justina Lai, Manuel Lewin, Mildred Callear, Mitchell Strauss, Raúl Pomares, Tracy Palandjian, Will Morgan, Yasemin Saltuk   +21 more
core  

The Moderating Role of Strategic Investment in R&D and Advertising in Firms' ESG–Performance Relationship

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah, Saeed Akbar, Sardar Ahmad   +2 more
wiley   +1 more source

Audit quality moderating effect on the relationship between earnings management and ESG reporting in the Jordanian banking industry

Discover Sustainability
As 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, Sajead Mowafaq Alshdaifat, Taha Almarayeh, Elina F. Hasan, Radhi Al-Hamadeen   +4 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

Sector-specific corporate responsibility in the United Kingdom [PDF]

, 2013
The economy of the United Kingdom (UK) is dominated by services and particularly financial services industries, and it was thus hard hit by the financial crisis.
Schaefer, Anja
core  

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

ESGOnt: An ontology-based framework for Enhancing Environmental, Social, and Governance (ESG) assessments and aligning with Sustainable Development Goals (SDG)

Resources, Environment and Sustainability
This study proposes ESGOnt, an ontology-based framework that aligns Environmental, Social, and Governance (ESG) management with Sustainable Development Goals (SDGs).
Annas Vijaya, Faris Dzaudan Qadri, Linda Salma Angreani, Hendro Wicaksono   +3 more
doaj   +1 more source

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