Results 251 to 260 of about 499,937 (337)

ESG Divergence and Ownership Imbalance: Rethinking Sustainability Value Creation in Mergers and Acquisitions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how mergers and acquisitions (M&As) affect post‐deal sustainability outcomes by introducing the novel construct of ESG divergence, defined as the distance between acquirer and target firms' pre‐deal ESG profiles. While M&As are increasingly used to accelerate sustainability integration, their ESG impact remains ambiguous ...
Ilaria Galavotti, Donatella Depperu
wiley   +1 more source

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri   +3 more
wiley   +1 more source

ESG Rating Disagreement and the Size of the Investable Universe Under ESG Consensus Rules

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using ESG scores of listed US companies from Refinitiv, ESG Book, MSCI, Moody's ESG, Bloomberg, and Sustainalytics for the period 2003–2022, we examine the extent of ESG rating disagreement and how it shapes the investable universe under ESG consensus rules.
Christian Lohmann   +2 more
wiley   +1 more source

Corporate Social Responsibility and Financial Performance in Europe: The Moderating Effects of Industry, Culture, and Governance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates the relationship between corporate social responsibility (CSR) and financial performance for European firms, and the moderating roles of industry and country‐specific factors in this relationship. Studying a sample of 2340 companies across 18 countries, we find Environmental, Social and Governance (ESG) scores to ...
Veda Fatmy, Venla Haavisto, Janne Äijö
wiley   +1 more source

Mapping and Innovating Business Models of Food Hubs in Short Food Supply Chains

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Short food supply chains (SFSCs) offer sustainable alternatives to conventional food systems (CFSCs) but require effective intermediaries to scale and remain competitive. Food Hubs (FHs) serve this role by enhancing SFSC efficiency and market reach while upholding community‐oriented values. However, limited research has examined how FHs design
Marije Renkema‐Singh   +2 more
wiley   +1 more source

One-week training evaluation in hospital palliative care service for advanced nurses: a mixed method study. [PDF]

open access: yesBMC Med Educ
Cristina A   +6 more
europepmc   +1 more source

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