Results 101 to 110 of about 129,839 (259)

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar   +2 more
wiley   +1 more source

Environmental Performance and Corporate Innovation: Evidence From Korea's Rapid ESG Institutionalization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

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

open access: yesBusiness 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

A Model for Credit Analysis in Bank of Industry and Mine [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2008
Resources allocation is considered to be one of the main activities for banks.  The most important risk that threatens this activity is commitments refusal on the part of facilities receiver.
Seyed Majid Shariatpanahi
doaj  

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Weather Action: A Study on the Industry Peer Effects of Corporate Climate Risk Information Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global climate change has elevated the strategic importance of corporate climate risk disclosure, yet the role of industry peer effects in shaping such disclosure remains underexplored. Grounded in social learning theory, this study proposes an “observation–imitation–reinforcement” framework and empirically tests it using panel data on Chinese
Huer Shuang   +3 more
wiley   +1 more source

Shaping the Protein Transition From the Niche: Firm‐Level Dynamics in Europe's Plant‐Based Alternative Protein Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector, most notably intensive livestock production, stands as a major driver of climate change, prompting a shift towards plant‐based alternative protein production and consumption. Such protein transition is widely recognised as central to the development of an environmentally sustainable food economy.
Francesca Monticone, Antonella Samoggia
wiley   +1 more source

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan   +2 more
wiley   +1 more source

Impact of Gender Diversity on Indian Firm’s Financial Performance [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2018
Gender diversity has tremendously gained attention in the corporate world both among policy makers and researchers. This is because it has been believed that gender diverse board brings different perspectives of idea to the board which enhances the firm ...
Racheal Dankwano, Zubair Hassan
doaj  

Miss Elizabeth Roe and a group of girls

open access: yes, 1890
Photograph with 13 girls and a woman identified as Miss Elizabeth Roe stands near the center of the back row with them.

core   +1 more source

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