Results 141 to 150 of about 16,630 (273)
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar +2 more
wiley +1 more source
Stochastic production frontiers with multiply imputed German establishment data [PDF]
"In this paper, stochastic production frontier models are estimated with IAB establishment data from waves 2002 and 2003 to analyze productivity and inefficiency. The data suffer from nonresponse in the most important variables (output, capital and labor)
Rässler, Susanne, Jensen, Uwe
core
ABSTRACT This study investigates the relationship between corporate social responsibility (CSR) committees' mandates, the characteristics of their chairs, and corporate environmental performance. Employing the whole sample of Italian industrial firms listed on Euronext Milan, we find that only sustainability‐focused CSR committees are positively ...
Kevin Pirazzi Maffiola +3 more
wiley +1 more source
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley +1 more source
Local stability of the Pexiderized Cauchy and Jensen's equations in fuzzy spaces
Lex X be a normed space and Y be a Banach fuzzy space. Let D = {(x, y) ∈ X × X : ||x|| + ||y|| ≥ d} where d > 0. We prove that the Pexiderized Jensen functional equation is stable in the fuzzy norm for functions defined on D and ...
Kang Jung Im, Cho Yeol Je, Najati Abbas
doaj
Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek +2 more
wiley +1 more source
An Entropy-Based Framework for Hybrid Coalitions in Game Theory-Part I: Human Arbitration. [PDF]
Sepúlveda-Fontaine SA, Amigó JM.
europepmc +1 more source
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad +2 more
wiley +1 more source
Monte Carlo Assessment of Accuracy for Mean Kärger Model Water Exchange Rate Estimates From Diffusional Kurtosis Time Dependence. [PDF]
Jensen JH +2 more
europepmc +1 more source
From Centrality to Sustainability: How Connected Boards Shape Waste Management Outcomes
ABSTRACT The escalating climate crisis has elevated waste management from an operational concern to a critical issue of corporate governance. However, the role of board connectedness in shaping firms' waste practices remains largely unexplored. Drawing on resource dependency and social capital theories, this study examines how board network centrality ...
Irfan Haider Shakri +2 more
wiley +1 more source

