Results 231 to 240 of about 483,611 (352)

Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello, Marco Maffei, Annamaria Zampella   +2 more
wiley   +1 more source

From union clout to corporate couture: Unveiling the impact of trade unions on corporate social responsibility. [PDF]

PLoS One
Mandliya A, Pandey J, Sohani SS, Sheikh RA.   +3 more
europepmc   +1 more source

Corporate Governance and Impact on Eco‐Efficiency: A Comparative Empirical Analysis on European Union and United States Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the governance drivers of a firm's eco‐efficiency. We measure eco‐efficiency using data envelopment analysis (DEA), emphasizing efficiency measures aimed at minimizing inputs and ensuring constant returns to scale (CRS model).
Pasquale Latella, Donato Morea, Giovanni Baldissarro, Gianpaolo Iazzolino, Stefania Veltri, Elisa Farinelli   +5 more
wiley   +1 more source

From responsibility to value: ESG and long-term corporate value. [PDF]

PLoS One
Fang L, Guo X.
europepmc   +1 more source

Shareholders Value Creation and Measurement: Approaches [PDF]

, 2013
A. Vinayagamoorthy, Chetan S. Sankar
openalex   +1 more source

Credit Risk Assessment From a Strategic Sustainability Perspective: The Case of the Nordic Banking Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The financial sector plays an important yet ambivalent role in society's sustainability transition. Credit decisions have a substantial impact as they determine the allocation of large amounts of financial resources. This study applies the Framework for Strategic Sustainable Development as a lens to review literature and investigate practices ...
Jesko Schulte, Emma Bäckman, Vincenzo Giunta, Monica Salirwe   +3 more
wiley   +1 more source

Controlling shareholders' share pledge and share repurchase notices of listed companies. [PDF]

PLoS One
Cao L, Zhu X, Xie J.
europepmc   +1 more source

Corporate social responsibility and shareholder value implications

, 2007
Theodore Syriopoulos, Anna Merikas, George S. Vozikis   +2 more
openalex   +2 more sources

Linking corporate reputation and shareholder value using the publication of reputation rankings [PDF]

, 2013
Sven Tischer, Lutz Hildebrandt
openalex   +1 more source

Sustainable but Not Accountable? A Quality Assessment of Sustainability Disclosure in Benefit Corporations

Business Strategy and the Environment, EarlyView.
ABSTRACT Benefit corporations are businesses characterised by a dual purpose: profit and the common good. While these businesses are expected to pursue a high level of transparency, some studies have noted ambiguous and inconsistent behaviour in the quality of their reports and communication with stakeholders.
Vincenzo Riso, Silvia Cantele, Enrico Bracci   +2 more
wiley   +1 more source