Results 201 to 210 of about 2,348 (264)

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John, Anulipt Chandan, Shaji Joseph, S. Vijayakumar Bharathi, Kazuyo Matsubae, Zhao Chuan, Pradthana Jaipong   +6 more
wiley   +1 more source

A multi-criteria approach to ESG-based portfolio optimization incorporating historical performance, forward-looking insights, and credibilistic CVaR: a case study on the DJIA. [PDF]

Sci Rep
Taheripour E, Sadjadi SJ, Amiri B.
europepmc   +1 more source

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

Trade policy uncertainty and stock price crash risk in China: The moderating role of marketization and digital transformation. [PDF]

PLoS One
Liu C, Masron TA, Huo H.
europepmc   +1 more source

Emergence of Institutional Isomorphism in the Environmental, Social, and Governance Performance of European Banks

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether institutional isomorphism contributes to the convergence of environmental, social, and governance (ESG) performance among 230 banks in the European Union and the European Free Trade Association from 2011 to 2021.
Balázs Tóth, Tamás Attila Rácz, Dániel Szládek, Edit Lippai‐Makra   +3 more
wiley   +1 more source

Analyzing crises in global financial indices using Recurrent Neural Network based Autoencoder. [PDF]

PLoS One
Mim MA, Tuhin MKH, Nobi A.
europepmc   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 more
wiley   +1 more source

Contextual quantum neural networks for stock price prediction. [PDF]

Sci Rep
Mourya S, Leipold H, Adhikari B.
europepmc   +1 more source

CEO Age and Corporate Environmental Performance: Evidence From French Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of CEO age on corporate environmental performance in the case of France, a country characterized by a strong commitment to sustainable development, emphasis on gender diversity, and elitism in the selection of corporate leaders. Using a sample of French firms listed on Euronext Paris between 2006 and 2024, we
Mehwish Yousaf, Pascal Nguyen
wiley   +1 more source

Measuring the Risk Spillover Effect of RCEP Stock Markets: Evidence from the TVP-VAR Model and Transfer Entropy. [PDF]

Entropy (Basel)
Zou Y, Chen Q, Han J, Xiao M.
europepmc   +1 more source