Cultural Pathways to Sustainability: How Organizational Cultures Shape Firms' ESG Performance
ABSTRACT Understanding how organizational culture shapes firms' environmental, social, and governance (ESG) performance is essential for advancing effective sustainability management. Culture reflects shared values and norms that shape how firms enact ESG principles.
Marianna Delegach +2 more
wiley +1 more source
Can systematic skewness factors predict future interest rates: Evidence from China. [PDF]
Liang X, Sun Y.
europepmc +1 more source
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
Spatiotemporal Fusion for Stock Prediction via Hypergraph Attention Gated Recurrent Units. [PDF]
Cao X, Qian C, Huang H.
europepmc +1 more source
Environmental Responsibility and Financial Performance: The Mediating Role of Sales in Korean Firms
ABSTRACT This study investigates the mediating role of sales in the relationship between environmental responsibility (ER) and financial performance (FP) through the lens of green consumerism. Using Korean ESG ratings between 2019 and 2022 and financial data from the Kis‐Value Database, we show that ER does not directly enhance FP but indirectly ...
Arturo Garcia, Sang‐Ho Lee
wiley +1 more source
Do carbon policy shocks move stocks? evidence from China's carbon market. [PDF]
Peng J, Zeng Y, Fu S, Tian J.
europepmc +1 more source
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea +2 more
wiley +1 more source
Tail Risk Spillover Between Global Stock Markets Based on Effective Rényi Transfer Entropy and Wavelet Analysis. [PDF]
Jia J.
europepmc +1 more source
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Information-Processing Entropy and Heterogeneous Sentiment Reaction Windows: Evidence from S&P 500 Stocks. [PDF]
Peng CY.
europepmc +1 more source

