FinTech Adoption and ESG Disclosure in Corporate Valuation: Intellectual Capital and Financial Performance Effects on Dividend Policy and Firm Value. [PDF]
Qamruzzaman M, Alomair A, Alomair M.
europepmc +1 more source
ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley +1 more source
PROTOCOL: Advancing Agent Networks and Merchant Payments for Financial Inclusion in Low- and Middle-Income Countries (LMICs): An Evidence and Gap Map. [PDF]
Sarfo Ameyaw D +10 more
europepmc +1 more source
Asset Redeployability and Biodiversity Risk
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source
Crop insurance as a climate risk management tool: Evidence from three districts of Punjab, Pakistan. [PDF]
Khan M +3 more
europepmc +1 more source
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +2 more
wiley +1 more source
Voluntary disclosure, banking stability, and AI-augmented forensic accounting: an exploratory econometric and machine-learning study of Palestinian banks. [PDF]
Razia BS +4 more
europepmc +1 more source
ABSTRACT Environmental sustainability and political influence increasingly shape corporate strategy, yet the link between politically appointed executives and firms' environmental actions remains underexplored. This study investigates whether political appointments to top executive positions influence the adoption of green action initiatives and how ...
Post Raj Pokharel +3 more
wiley +1 more source
The application of DM-MSTP method on Tunisian financial market: 2024 case study. [PDF]
Dhouib S +4 more
europepmc +1 more source
Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu +4 more
wiley +1 more source

