Results 171 to 180 of about 12,428 (262)

ESG disclosure quality and firm valuation under economic policy uncertainty: Evidence from Chinese A-share listed firms. [PDF]

PLoS One
Tang CH, Luo F.
europepmc   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

Industrial upgrading and new quality productive forces: evidence from Chinese industrial parks. [PDF]

Front Public Health
Li C, Wang M.
europepmc   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

Business Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

The digital transformation, corporate uncertainty, and CEO risk preference. [PDF]

Sci Rep
Bao X, Lan M, Li N, Zhao Y.
europepmc   +1 more source

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

Analysis of the effects and mechanisms of carbon emission trading policies on the risk-taking behavior of high-carbon enterprises. [PDF]

Carbon Balance Manag
Tian J, Wu Z, Wang J, Peng J, Luo H, Fu S.   +5 more
europepmc   +1 more source

SDG Forward Faster in the Face of Geopolitical and Climate Risks: Does CEO Power Strengthen This Relationship?

Business Strategy and the Environment, EarlyView.
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley   +1 more source

An examination of the impact of carbon emissions trading on corporate green technology innovation from the perspective of supply chain integration. [PDF]

Sci Rep
Chen W, Yu G, Zhao B, Zhang J.
europepmc   +1 more source

Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek, Sabur Mollah, Abongeh Tunyi   +2 more
wiley   +1 more source