Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
Can government-guided funds promote innovation output in strategic emerging enterprises? Evidence from China. [PDF]
PLoS OneZhao C, Zhang L.
europepmc +1 more source
Strategic Tax Competition; Implications of National Ownership [PDF]
Two jurisdictions compete to capture the rents of a large multinational enterprise (MNE) which invests locally and which is partly owned by local investors.
Petter Osmundsen, Trond Olsen
core
An Interpretative Phenomenological Analysis of Counseling Interns’ Experiences Serving Older Adults
Counselor Education and Supervision, EarlyView.ABSTRACT Demographic shifts and recent changes to Medicare will result in more older adults utilizing counseling. Field experiences, including internships, are vital opportunities for graduate students to gain exposure to new populations, including older adults. We interviewed eight participants who completed internships in a continuing care retirement
Matthew C. Fullen +2 more
wiley +1 more source
Research on the resource and governance effects of state-owned equity participation: Based on the analysis of the green transformation process and path of private enterprises. [PDF]
PLoS OneRen H, Wen Y.
europepmc +1 more source
How Different is Japanese Corporate Finance? An Investigation of the Information Content of New Security Issues [PDF]
This paper studies the shareholder wealth effects associated with 875 new security issues in Japan from January 1, 1985 to May 31, 1991. The sample includes public equity, private equity, rights offerings, straight debt, warrant debt and convertible debt
Jun-Koo Kang, Rene M. Stulz
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The European Union (EU) has consistently advanced sustainability goals, with the 2019 European Green Deal (EGD) serving as a cornerstone initiative aligned with global sustainability frameworks. Yet, the combined impact of the Covid‐19 pandemic, energy market volatility, and supply chain disruptions has amplified the urgency of evaluating ...
Edoardo Crocco +3 more
wiley +1 more source
CONSTRUCTION AND DEVELOPMENT LOAN REQUEST. A CASE STUDY [PDF]
With malls and shopping centers a dominant venue of merchandising, the case deals with a company seeking to finance the construction and development of a strip shopping center in Romania.
Emmanuel Nicholas ROUSSAKIS
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper presents a quantitative assessment of Spanish companies' commitment to the United Nations Global Compact (UNGC) and the Sustainable Development Goals (SDGs). Analyzing over 1000 participating firms, we identify prioritization patterns and examine structural factors influencing SDG adherence.
Juan Laborda, Juan Pérez
wiley +1 more source