Results 171 to 180 of about 80,709 (310)

Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Dengan Strategi Sebagai Pemoderasi(Studi Empiris pada Perusahaan Perbankan di BEI Periode 2012-2014) [PDF]

, 2016
The purpose of this research is to analyse the influence of intellectual capital consisting of human capital efficiency (HCE), structural capital efficiency (SCE), the capital employee efficiency (CEE) against the performance of the company’s finances ...
, Dr. Fatchan Achyani, SE, M.Si., Nawangsari, Dian   +1 more
core  

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

Corporate 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, Davide Calandra, Paolo Biancone, Hasna Chaibi   +3 more
wiley   +1 more source

Does Environmental Social Governance Performance Promote Green Innovation? Evidence From US Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT I examine the relationship between green innovation and ESG performance using a panel of 4920 US public firms over 2013–2022. Estimates from two‐way fixed‐effects models show that improved ESG performance is positively and significantly associated with greater green innovation. This relationship is mediated by reduced financing constraints and
Gulhayo Nusratova
wiley   +1 more source

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

Corporate 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, Steffen Möllenhoff, Sebastian Lehner   +2 more
wiley   +1 more source

PENGARUH KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP ROA (RETURN ON ASSETS)

Journal of Social and Economics Research
Penelitian ini memiliki tujuan untuk menginvestigasi dampak dari Komite Audit dan Kepemilikan Manajerial terhadap ROA (Return On Assets) perusahaan. Dalam artikel ini informasi yang digunakan bersifat sekunder, didapatkan dari laporan keuangan perusahaan manufaktur kelompok barang konsumsi dimana perusahaan-perusahaan tersebut terdaftar di Bursa Efek ...
openaire   +1 more source

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

Corporate 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

Board That Transforms: Relationship Between Board Structure and Environmental, Social, and Governance Performance in BRICS Countries

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The purpose of this study is to examine the relationship between board composition characteristics and ESG performance in companies from BRICS countries, and to assess how sector sensitivity moderates this relationship. A sample of 2045 BRICS companies was examined using panel data regression with random effects and logistic regression ...
Geovane Camilo dos Santos, Cíntia de Melo de Albuquerque Ribeiro, Elis Regina de Oliveira   +2 more
wiley   +1 more source

Board Governance as a Strategic Mechanism: Carbon Risk and Firm Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Carbon emissions are a major contributor to global warming and pose significant threats to the environment. In response to the urgency of climate change, firms are under increasing pressure to adopt policies that enhance environmental performance while reducing carbon risk.
Sarmad Ali, Muhammad Farooq, Qadri Al‐Jabri, Hassan Mujtaba Nawaz Saleem   +3 more
wiley   +1 more source

Market Perceptions of ESG Reputational Risk in the US Pharmaceutical Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Negative ESG‐related reputational events generate significant corporate risks, particularly within sensitive sectors such as the pharmaceutical industry. Using novel reputational data, this research investigates investor perceptions of the consequences of experienced ESG breaches among US pharmaceutical firms.
Erdinc Akyildirim, Shaen Corbet, Jose Antonio Muñiz, Frank Scrimgeour   +3 more
wiley   +1 more source

Exploring the Interrelationships Among Supply Chain Emissions, Financial Performance, Market Value, and Board Sustainability: An Exploration of the European Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino, Martina Panero, Nourah O. Alshaghdali, Judith Petra Koltai   +3 more
wiley   +1 more source