Results 171 to 180 of about 27,080 (346)

Investor Perception of ESG in Earnings Calls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang   +5 more
wiley   +1 more source

Individual Interest and Political Legitimicy [PDF]

open access: yes
Criticism of contract theory has always played an important role in Hartmut Kliemt's writings on political philosophy. Notwithstanding his objections to a consent-based justification of the state he has never subscribed to an anarchist position.
Frank Dietrich
core  

Reducing Food Waste Through Sharing Platforms: Unveiling the Rebound Effect

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Food‐sharing platforms are nowadays recognised as a powerful tool to increase food saving. However, little is known about the key determinants fostering its usage. We propose testing the psychosocial determinants of food‐sharing app usage and its impact on post consumption behaviour by combining the technology acceptance model (TAM) with the ...
Laura Michelini   +3 more
wiley   +1 more source

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