Results 31 to 40 of about 4,480 (232)
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 +2 more
wiley +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Este trabalho visou revisar os Projetos Pedagógicos do Curso (PPC) Tecnologia em Processos Gerenciais (TPG) ofertados nos campi do Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul (IFRS).
Claudia Simone Cordeiro Pelissoli +1 more
doaj +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
O Whatsapp: um espaço de construção escolar e administrativa.
O artigo é um relato de experiência de como o aplicativo Whatsapp proporciona um espaço de construção escolar e administrativa (exemplifica-se, respectivamente, um grupo de dúvidas de Matemática Financeira e a construção de um Projeto Pedagógico de Curso)
Aline De Bona, Marcelo Paravisi
doaj +3 more sources
EDUCATION OF HUMAN FORMATION IN DIGITAL SOCIETY
The objective of this study is to analyze the role of education in societies that are globalized, complex and dominated by new technologies. This article was elaborated based on the literature of scholars such as CARDOSO (2007), OLIVEIRA (2005, 2009 ...
Marilandi Maria Mascarello Vieira +1 more
doaj +1 more source
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
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 +3 more
wiley +1 more source
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 +2 more
wiley +1 more source
The aim of this work is to discuss some of the factors that compromise the effectiveness of digital inclusion educational projects in communities with elevated social vulnerability, based on the evaluation of an attempt that failed. Analyses were made of
Luciano Gomes Furlan +4 more
doaj

