Results 141 to 150 of about 562,299 (209)
Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo +4 more
wiley +1 more source
Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Climate change poses increasing transition risks for the banking sector, as financial institutions remain exposed to fossil fuel activities despite growing sustainability commitments. This study examines whether corporate governance influences banks' decisions to adopt fossil fuel divestment policies.
Rosella Carè +3 more
wiley +1 more source
On Deficiencies and Possible Improvements of the Basel II Unexpected Loss Single-Factor Model [PDF]
The goal of the Basel II regulatory formula is to model the unexpected loss on a loan portfolio. The regulatory formula is based on an asymptotic portfolio unexpected default rate estimation that is multiplied by an estimate of the loss given default ...
Jiøí Witzany
core
Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley +1 more source
A credit contagion model for the dynamics of the rating transitions in a SME bank loan portfolio [PDF]
In this work we analyze the effects of credit contagion on the credit quality of a portfolio of bank loans issued to SMEs. To this aim we start from the discrete time model proposed in Barro and Basso (2005), that considers the counterparty risk ...
Antonella Basso, Riccardo Gusso
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan +4 more
wiley +1 more source
Impact of Emission Reduction Targets on Corporate Greenwashing: International Empirical Evidence
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the influence of emission reduction target characteristics on corporate greenwashing propensity. Through the analysis of 4938 international observations via probit regression, we examine four key dimensions: science‐based validation, target compliance, timeframe, and organizational coverage.
Antonio J. Mateo‐Márquez +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Despite the growing emphasis on corporate sustainability, it remains unclear whether firms will align with common ESG standards. The Phillips–Sul convergence methodology, in combination with dynamic time‐warping clustering, was utilized to analyze the ESG trajectories of 430 S&P 500 firms from 2019 to 2024.
Abdullah Kürşat Merter +1 more
wiley +1 more source
FSLIC forbearances to stockholders and the value of savings and loan shares [PDF]
An investigation of the value of FSLIC forbearances to the stockholders of insolvent stock-chartered thrift institutions, concluding that these forbearances increase the stock-market value of thrift institutions.Stocks ; Savings and loan associations ...
James B. Thomson
core
Climate Risks and Firm Value: Evidence From the Agribusiness Industry
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates how climate risks influence the firm value of agribusiness companies worldwide relative to firms operating in other sectors, emphasizing investors' responses to corporate climate risk management and exposure to climate‐related risks.
Elise Soerger Zaro +2 more
wiley +1 more source