Results 81 to 90 of about 95,902 (265)

Does Climate Risk Affect Employment Decisions? International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur, Faten Lakhal, Hamza Nizar, Zvi Singer   +3 more
wiley   +1 more source

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia, Jesus Ancizar Gomez Daza, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

The Evolution of Environmental, Social, and Governance (ESG) and Risk and Its Implications for Sustainable Finance: A Systematic Literature Review

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent literature addressing ESG and risk has increased by 70% since mid‐2022, reflecting a growing interest in sustainable finance. Guided by the PRISMA flow diagram, this paper employs a hybrid systematic review methodology, combining bibliometric analysis with content analysis, to provide a comprehensive overview of the evolution of ESG and
Fahad Asmi, Alain Neher, Alfred Wong
wiley   +1 more source

Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas, Núria Arimany‐Serrat, Miquel Carreras‐Simó, Germà Coenders   +3 more
wiley   +1 more source

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez, Beatriz Aibar‐Guzmán, Salvador Marín‐Hernández, Esther Ortiz‐Martínez   +3 more
wiley   +1 more source

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan, Usman Sufi, Franklin Nakpodia   +2 more
wiley   +1 more source

Cursos e profissões: conhecendo possibilidades para a escolha profissional

Extensio: Revista Eletrônica de Extensão, 2016
O trabalho apresenta reflexões sobre um projeto de extensão realizado em um Instituto Federal de Educação, Ciência e Tecnologia localizado na região norte do Rio Grande do Sul.
Fernanda Zatti, Cristiane Câmara, Régis Nogara dos Reis, Silvia Lethicia Frandolozo, Larissa Brand Back   +4 more
doaj   +1 more source

The Effects of IFRS on Financial Ratios: Early Evidence in Canada [PDF]

This paper provides preliminary evidence of the impact on financial ratios caused by the transition to International Financial Reporting Standards (IFRS) in Canada. The main features of IFRS are explained in the context of a shift from Canadian Generally
François-Éric Racicot, Jean-Yves Girard, Michel Blanchette   +2 more
core  

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò, Serena Santis, Alberto Incollingo, Paolo Tartaglia Polcini   +3 more
wiley   +1 more source