Results 151 to 160 of about 2,623,689 (408)

Disclosure Dynamism: TCFD Aligned Climate Claims of UK Corporates

Business Strategy and the Environment, EarlyView.
ABSTRACT This research examines how climate claims by companies from the United Kingdom have changed over the years, especially when they became certain about the mandate of the Taskforce on Climate‐related Financial Disclosure (TCFD). We use text data from FTSE 100 companies for eight consecutive years, starting from 2016, and apply the robust ...
Daniel González Cortés, Suman Lodh, Saeed Akbar, Monomita Nandy   +3 more
wiley   +1 more source

The Impact of Bank Riskiness on the Quality of ESG Disclosure: Empirical Evidence From European Banks

Business Strategy and the Environment, EarlyView.
ABSTRACT The present study aims to inquire into the relationship between bank risk profile and ESG disclosure score. A sample of 50 listed banks from 28 European countries was analyzed in the timespan 2012–2018. Results revealed a positive relationship between bank risk and ESG disclosure score, confirming the likelihood of predatory banks increasing ...
Francesco Manta, Vittorio Boscia, Lavinia Conca, Michele Borgia, Pierluigi Toma   +4 more
wiley   +1 more source

Sustainability Reporting Assurance in Italian Listed Companies: Understanding the Role of CEO Characteristics

Business Strategy and the Environment, EarlyView.
ABSTRACT Building upon the upper echelons theory, this study investigates the effects of CEO characteristics—in terms of age, gender, and human capital (legal background, educational level, and industry expertise)—on CSR reporting assurance. Using a combination of GMM and logistic regression, it analyzes a sample of non‐financial Italian publicly ...
Fabrizia Sarto, Sara Saggese, Federica Ricci, Gaetano della Corte   +3 more
wiley   +1 more source

What Determines Intragroup Debt Financing? Spanish Evidence

Revista de Contabilidad: Spanish Accounting Review
In this paper, we examine the determinants of internal or intragroup debt financing and its relationship with other debt funding alternatives, especially external debt.
David Grau-Vera, Francisco Sogorb-Mira
doaj   +1 more source

When is external debt sustainable? [PDF]

This paper examines the determinants of"debt distress,"which they define as periods in which countries resort to exceptional finance in any of three forms: (1) significant arrears on external debt, (2) Paris Club rescheduling, and (3) nonconcessional ...
Kraay, Aart, Nehru, Vikram
core  

Sustainable by Ideology? The Influence of CEO Political Ideology and Ivy League Education on ESG (Environmental, Social, and Governance) Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Building on upper echelons theory, this study posits that political ideology serves as a foundational factor influencing whether CEOs prioritize environmental, social, and governance (ESG) outcomes, whereas Ivy League education acts as a contextual factor that moderates this relationship.
Tim Heubeck, Annina Ahrens
wiley   +1 more source

A multicriteria decision analysis framework for developing and evaluating coastal retreat policy

Integrated Environmental Assessment and Management, Volume 19, Issue 1, Page 83-98, January 2023., 2023
Abstract Managed retreat may be a necessity for coastal communities as sea levels rise due to climate change. Selecting the right policy decisions and timing is difficult given the vested interests of communities and stakeholder groups and requires careful balancing of the benefits and risks associated with each management alternative.
Tyler A. Skidmore, Jared L. Cohon
wiley   +1 more source

Sustainable External Debt Levels : Estimates for Selected Asian Countries [PDF]

High ratios of external debt to GDP in selected Asian countries have contributed to the initiation, propagation, and severity of the financial and economic crises in recent years, reflecting runaway fiscal deficits and excessive foreign borrowing by the ...
Delano Villanueva, Roberto Mariano
core   +4 more sources

The Effects of External Debt and Foreign Direct Investment on Economic Growth in Nigeria

Economies
Economic theory argues that foreign direct investment (FDI) and external debt are expected to enhance economic growth in any given economy. Consequently, this study (i) investigated the relationship between foreign direct investment, external debt ...
Gbenga Wilfred Akinola, Abieyuwa Ohonba
doaj   +1 more source

Debt-Prone Bugs: Technical Debt in Software Maintenance [PDF]

arXiv, 2017
Fixing bugs is an important phase in software development and maintenance. In practice, the process of bug fixing may conflict with the release schedule. Such confliction leads to a trade-off between software quality and release schedule, which is known as the technical debt metaphor.
arxiv