Results 81 to 90 of about 2,785 (265)

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee   +3 more
wiley   +1 more source

Is the EU Sustainable Finance Disclosure Regulation (SFDR) an Opportunity or a Boundary for European Thematic Mutual Funds? A Difference‐in‐Differences Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The EU Sustainable Finance Disclosure Regulation (SFDR) introduces an ESG‐product classification (Article 8 and 9) to harmonize sustainability‐disclosure standards. However, the SFDR does not specify the sustainability practices of these products.
Mercedes Alda
wiley   +1 more source

Environmental Transparency Through Digital Transformation: Evidence on Carbon Disclosure Quality From China's Heavy‐Polluting Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The rise of digital transformation (DT) has become an important driver of transparency in corporate environmental disclosure. Whether and how DT is related to the improvement of carbon information disclosure quality, particularly in heavily polluting firms that may have both information and symbolic roles, is still controversial.
Ruixiang Xue   +2 more
wiley   +1 more source

What determines FinTech success?-A taxonomy-based analysis of FinTech success factors. [PDF]

open access: yesElectron Mark, 2023
Werth O   +4 more
europepmc   +1 more source

Responsible Banking Under Twin Transition: FinTech M&As, ESG Strategy, and Bank Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates how banking innovation strategies, namely FinTech M&As and ESG practices, affect bank performance under rising competitive pressures and regulatory complexity. Using a unique dataset of 543 listed banks across 49 countries from 2000 to 2023, we analyse whether these strategic investments enhance banks' profitability ...
G. B. Ferilli, Y. Altunbas, E. Palmieri
wiley   +1 more source

Direito fundamental econômico das fintechs: desenvolvimento brasileiro

open access: yesRevista de Doutrina Jurídica, 2019
O estudo em comento objetiva refletir e trazer contribuições teóricas e práticas acerca das relações entre fintechs e micro e pequenas empresas. Trata assim do direito fundamental econômico das fintechs e de startups, inovações, empreendedorismo e ...
Nicholas Merlone
doaj   +1 more source

How Is FinTech Shaping Household Portfolio Behaviour?

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This paper examines how FinTech adoption influences household portfolio allocation across major advanced economies. Using a flow‐of‐funds framework and the Almost Ideal Demand System (AIDS), we model household demand for currency, deposits, loans, debt securities, and equity in the United States, United Kingdom, Euro Area, Japan and Australia.
Victor Murinde, Athina Petropoulou
wiley   +1 more source

How Does AI Empower Corporate ESG Practices? Mechanisms Based on Information Processing Theory

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT In the context of the latest technological revolution and industrial transformation, Artificial Intelligence (AI) provides new impetus for the development of corporate ESG practices. This study, based on data from 2630 A‐share listed companies in China from 2010 to 2022, examines the impact of AI on corporate ESG performance and its mechanisms
Qin Zhu, Shanshan Jiang, Anna Min Du
wiley   +1 more source

Valuing Stock Liquidity: Theory and Evidence From the Collapse of Lehman Brothers

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the cross‐sectional relationship between stock return and stock liquidity (both level and risk) for the period when there was a huge decline in market‐wide funding liquidity from the collapse of Lehman Brothers. We propose a global game model to analyse the decisions of short‐term traders around the time Lehman Brothers ...
Shu Feng   +4 more
wiley   +1 more source

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