Results 241 to 250 of about 12,919 (312)

Sustainable Development, Environmental Certification and the Financial Performance of the Road Passenger Transportation Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies (RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance.
Jose Antonio Cavero‐Rubio   +1 more
wiley   +1 more source

Beyond Symbolism: Examining the Impact of Sustainable Finance on Product Responsibility and the Moderating Role of Board Environmental Expertise—Evidence From UK Non‐Financial Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing emphasis on sustainable finance in today's corporate landscape, its impact on product responsibility remains underexplored, particularly the moderating role of board environmental expertise. This study addresses these gaps by examining non‐financial companies listed on the London Stock Exchange, chosen for the UK's ...
Bright Akwasi Gyamfi   +4 more
wiley   +1 more source

Budget optimization. Return On Assets (Retorno sobre los activos) ROA . Asset Management Budget Process

open access: yes, 2013
[ES] El desarrollo actual de los modelos de organización y su gestión, cada vez incide más en la necesidad de conseguir una perspectiva global de la misma por parte de los máximos responsables de la gestión de activos físicos. Es pues recomendable establecer unos indicadores técnico-financieros organizados, normalizados y programados en torno al ...
openaire   +2 more sources

Strategic Prioritization of Environmental, Social, and Governance Goals: A Data‐Driven Efficiency Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Organizations are increasingly required to integrate environmental, social, and governance (ESG) objectives alongside operational performance, yet empirical guidance on how firms should prioritize among ESG activities under resource constraints remains limited.
Minyoung Choi   +2 more
wiley   +1 more source

Environmental, Social, and Governance (ESG) Performance and Equity Misvaluation: The Moderating Role of Country‐Level Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how corporate environmental, social, and governance (ESG) performance affects equity misvaluation and how country‐level factors—national culture, environmental performance indicators, and world governance indicators (WGIs)—moderate the relationship between corporate ESG performance and misvaluation.
Xinyu Wang   +4 more
wiley   +1 more source

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