Results 71 to 80 of about 143,218 (278)

Does ESG Investing Pay off? Comparing the Performance of ESG and Traditional ETFs Across European and US Markets

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro   +3 more
wiley   +1 more source

HEDGING STRATEGIES IN THE ENGLISH ACADEMIC DISCOURSE

open access: yesПроблеми екології та медицини, 2020
The article considers the communicative status of hedging in different genres of the English academic discourse. As a linguistic phenomenon, hedging is associated with the choice of a particular communication strategy, usually aimed at reducing the ...
Yu. Lysanets   +4 more
doaj   +1 more source

The Strategic Role of Waste Inventories in Industrial Symbiosis: A Simulation‐Based Perspective on Performance and Resilience of Industrial Symbiosis Networks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Ensuring the resilience of industrial symbiosis networks (ISNs) has emerged as a key concern in the literature. However, existing studies focus on network‐level strategies, neglecting the potential benefits derived from strengthening the links between symbiotic partners.
Melissa Mollica   +2 more
wiley   +1 more source

What do we really know about corporate hedging? A meta-analytical study

open access: yesBusiness Research, 2017
This paper employs meta-analysis to aggregate and systematically analyze the mixed empirical evidence on the determinants of corporate hedging reported in 132 previously published studies covering data from more than 73,000 firms.
Jerome Geyer-Klingeberg   +4 more
doaj   +1 more source

Between Calm and Passion for Organizational Authenticity: Seeking Efficiency Within the Financial–ESG Trade‐Off

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley   +1 more source

Analisis Regresi Logistik : Faktor — Faktor Yang Mempengaruhi Keputusan Hedging Menggunakan Instrumen Derivatif

open access: yesJurnal ASET (Akuntansi Riset), 2020
Semakin berkembangnya perdagangan internasional, maka risiko perusahaan internasional akan semakin besar, oleh karena itu diperlukan manajemen risiko perusahaan dalam rangka untuk meminimalkan berbagai risiko yang terjadi dalam perusahaan.
Dewi Cahyani Pangestuti   +2 more
doaj   +1 more source

Differential Taxation and Corporate Futures-Hedging [PDF]

open access: yes
Using a two-moment decision model this paper analyzes corporate hedging behavior in the presence of unified and differential income taxation. We start with the well-known result that risk-taking may increase when income tax rates increase and, therefore,
Broll, Udo, Wahl, Jack E.
core  

Institutional Ownership and Corporate Sustainability Performance—A Meta‐Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between institutional ownership (IO) and corporate sustainability performance (SP), addressing inconsistent findings in prior research and clarifying the boundary conditions of this relationship by testing a defined set of potential moderators.
Hans Henrik Scherer   +2 more
wiley   +1 more source

Kesiapan Penerapan Hedging Syariah pada Perbankan Indonesia

open access: yesAl-tijary, 2019
sharia hedging/ hedging transactions based on DSN Fatwa No. 96 by using sharia commodity instruments is a new thing in Indonesia, so that more in-depth studies are needed to analyze the readiness of Islamic banks in implementing sharia hedging / hedging ...
Yunisa Fitriana
doaj   +1 more source

Corporate Management of Environmental, Social, and Governance Ratings and Rating Divergence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) ratings increasingly influence investment and corporate decision‐making, companies face growing pressure to manage their ESG performance strategically. This study examines how firms navigate the fragmented ESG rating landscape marked by significant agency divergence. Based on a multiple‐case study
Selina Hauch
wiley   +1 more source

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