Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio+2 more
wiley +1 more source
Identity and Significance in the Design Team [PDF]
The paper examines the nature of personal identity individuals in the design team are perceived to have, derived from behavioural evidence provided by other members of the team.
Smyth, H
core
Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling
ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda+2 more
wiley +1 more source
THE HISTORICAL PROCESS OF ESTABLISHMENT OF ON-GOING CONSTRUCTION OBJECTS AS REAL ESTATE OBJECTS
Erzhena Ts. Batueva+1 more
openalex +1 more source
Female Directors, Family Firms, Climate Talk and Climate Walk: European Evidence
ABSTRACT Growing attention is attributed to symbolic and substantive climate efforts, labelled as climate talk and walk. Focusing on the European capital market, we study the relationship between board gender diversity, family ownership and different levels of corporate climate activities along the continuum from climate talk to climate walk.
Niklas Bergmann+2 more
wiley +1 more source
ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison+3 more
wiley +1 more source
What evidence exists on the impact of climate change on real estate valuation? A systematic map protocol. [PDF]
Vanhuyse F, Piseddu T, Moberg Å.
europepmc +1 more source
Reference Objects-Based Real Estate Valuation with MDAHP
Grzegorz Ginda, Mirosław Dytczak
openaire +1 more source
Evaluating the Influence of Board Characteristics on Environmental Decoupling: Evidence From Europe
ABSTRACT This study investigates the relationship between corporate governance characteristics and environmental decoupling, that is, the misalignment between environmental disclosure and environmental performance. We analyze a sample of 728 European companies (3061 firm‐year observations) belonging to 18 industries and 20 different countries from 2017
Sabrina Pisano+3 more
wiley +1 more source
Separating the consumption and investment demands for housing: Evidence from urban China. [PDF]
Zhou M, Qiao Y, Guo J.
europepmc +1 more source