Results 151 to 160 of about 179,310 (305)

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Artificial Intelligence as a Catalyst for Environmental and Social Sustainability Practices in SMEs: The Moderating Role of Sustainability, Digitalization, and Innovation Barriers

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between artificial intelligence and both environmental and social sustainability practices in small and medium‐sized enterprises, with a specific focus on the moderating effects of implementation barriers relating to sustainability, digitalization, and innovation.
Gülçinay Mumcu, Steven A. Brieger
wiley   +1 more source

Strategic competition in Swedish local spending on childcare, schooling and care for the elderly [PDF]

open access: yes
This study tests for strategic competition in public spending on childcare and primary education, and care for the elderly, using panel data on Swedish municipalities over 1996-2005.
Edmark, Karin
core  

Do Investors React Differently to GHG Emission in Stock Pricing Across Firms? Evidence From Commonwealth African Countries Using a Novel Wavelet‐Enhanced QQR Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the intricate and asymmetric relationship between corporate greenhouse gas emission disclosure and stock returns and crash risks, focusing on listed firms in six Commonwealth African countries characterized by regulatory fragility, limited investor protection, and growing climate vulnerability.
Idorenyin J. Okon   +2 more
wiley   +1 more source

Tax Interactions among Belgian Municipalities: Does Language Matter? [PDF]

open access: yes
This paper tests the existence of strategic interactions among municipalities using a panel of Belgian local tax rates from 1985 to 2004. A special emphasis is put on the role of the language spoken in the various municipalities.
Hubert Jayet, Marcel Gérard, Sonia Paty
core  

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram   +2 more
wiley   +1 more source

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