Results 81 to 90 of about 5,901 (304)

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

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini, Pasquale De Luca, Salvatore Principale, Chiara Signore   +3 more
wiley   +1 more source

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
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

ESG ASSESSMENT AND REPORTING: A BIBLIOMETRIC ANALYSIS [PDF]

Annals of the University of Oradea: Economic Science
Within the past two decades, ESG (Environment, Social and Governance) dimensions transitioned from voluntary corporate initiatives to a regulated context fuelled by frameworks such as the UN’s Principles for Responsible Investment (2006) and the EU’s ...
Matteo FOCARACCi, Karinne-Alexandra RADU
doaj   +1 more source

Circular Economy Pathways for Airport Climate Change Mitigation

Business Strategy and the Environment, EarlyView.
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli, Davide Calandra, Federico Lanzalonga, Paolo Biancone   +3 more
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Sustainability and Financial Performance: Exploring the Interconnections Through the Accounting Perspective in Romania [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
Amid the EU’s transition to mandatory sustainability reporting (CSRD), this study explores the relationship between ESG performance and financial results among five major Romanian energy companies.
Florentina Moisescu
doaj   +1 more source

Zur Rolle von Dienstleistungen im ESG-Reporting

, 2022
Das Konzept ESG, „Environmental, Social, Governance“, zielt im weitesten Sinne auf ein nachhaltig verantwortliches unternehmerisches Handeln ab: Die Gesellschaft erwartet von Unternehmen, soziale, ökologische und Governance-Belange in ihrer ...
Wölfl, Anita
core  

Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli, Manuele Citi, Matteo Pasquino   +2 more
wiley   +1 more source