Results 91 to 100 of about 17,900 (263)

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Public Debt Dynamics in Emerging Market Economies: The Experience of South Africa

open access: yesActa Universitatis Danubius: Administratio, 2018
This paper discusses the composition, structure and progression of central government debt in emerging economies, critically analysing the experience of South Africa.
Talknice Saungweme, Nicholas M. Odhiambo
doaj  

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley   +1 more source

Green Talk, Costly Walk: The Financial Cost of Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Investigating the Determinants of Public Debt Sustainability for European Union Countries

open access: yesScientific Annals of Economics and Business
This study investigates the determinants of public debt sustainability in the European Union (EU) countries, focusing on the combined effects of the COVID-19 pandemic and the Ukraine conflict.
Asmaa El-Naser   +2 more
doaj   +1 more source

Organizational Resilience to Exogenous Shocks: The Role of Environmental Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research examines the influence of environmental performance on organizational resilience during an exogenous shock. Drawing on the natural resource–based view, a sample of 3920 firms from 11 sectors and 19 countries is analyzed. This study employs OLS regressions and Cox proportional hazard models to test the effect of environmental ...
Tim Schroll
wiley   +1 more source

Public Debt Management and Bailouts

open access: yesIMF Working Papers, 1999
This paper addresses how public debt should be managed to reduce the cost of private sector bailouts. It uses a tax smoothing model to show that bailouts affect the timing of government deficits and surpluses as well as the composition of public debt.
openaire   +2 more sources

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette   +2 more
wiley   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness 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

Effects of public debt on public infrastructure investment in Ghana

open access: yesCogent Economics & Finance
Though studies abound on the relationship between public debt and other macroeconomic variables, research on the effects of public debt on government infrastructure investment, particularly in Ghana has not received much scholarly attention.
Benjamin Frimpong   +2 more
doaj   +1 more source

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