Results 81 to 90 of about 713,983 (292)

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan   +2 more
wiley   +1 more source

Pension fund trustees and climate change [PDF]

open access: yes, 2013
This study investigates pension fund trustees' attitudes towards their role and responsibilities in relation to climate change, to discover whether they are harnessing their power to effect change.
Solomon, Jill
core   +2 more sources

Firm‐Level Climate Risk and Stock Price Crash: Does Investor Attention or Sentiment Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study moves beyond traditional crash‐risk channels focused on managerial bad‐news hoarding to examine how firm‐level climate risk translates into stock price crashes through investor behaviour. Using a novel text‐based measure of climate exposure extracted from earnings call transcripts, we capture firm‐specific regulatory, physical and ...
Hoa Phan   +4 more
wiley   +1 more source

Contextual Factors Impacting Different Stages of Voluntary Occupational Change: The Case of Turkey

open access: yesThe Career Development Quarterly, EarlyView.
ABSTRACT Occupational change has become increasingly common in recent decades. However, we know little about how contextual factors shape the voluntary occupational change process. By integrating the Careers in Context Framework (Mayrhofer et al. 2007) and the Transtheoretical Model of Career Change (Barclay et al.
Duygu Gulseren   +5 more
wiley   +1 more source

State Contract and Value Added Tax: Actual Issues of Judicial Practices

open access: yesУправленческое консультирование, 2018
The article is devoted to the legal analysis of legislation and judicial practices in the field of public procurement. Over recent years increasing attention is paid to relations in the sphere of procurement of goods, performance of works, rendering of ...
Alina Vladimirovna Kostyukova   +1 more
doaj   +1 more source

Pension fund finance and sponsoring companies [PDF]

open access: yes, 2012
Copyright © Cambridge University Press 2012.We present empirical evidence on the funding and portfolio allocation of around 200 Dutch corporate pension funds over the period 1996-2005, with a special focus on the influence of the sponsoring firm. We find
De Haan, L
core   +1 more source

CEO Overconfidence, Industry Competition, and ESG Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source

Readiness and Maturity for a Smart Circular Economy to Enhance Sustainability Performance: A Multidimensional Framework for the Hospitality Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research on readiness and maturity for the smart circular economy (SCE) remains fragmented, especially in the hospitality sector. This study develops a multidimensional framework that integrates the principles of the circular economy, Industry 4.0, and sustainability performance in the context of tourist accommodations.
Rafael Mora‐Contreras   +5 more
wiley   +1 more source

Modern weapons and military equipment for issue 4-2020

open access: yesVojnotehnički Glasnik, 2020
Dominance of the IFV; Kaplan Medium ...
Dragan M. Vučković
doaj  

Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García   +3 more
wiley   +1 more source

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