Results 211 to 220 of about 4,304,794 (278)

Differential Associations Between ESG Performance, Firm Value, and Profitability: Evidence From S&P 500 Companies in Energy and Energy‐Related Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Amid the growing prominence of sustainability considerations in financial decision‐making, the question of how environmental, social, and governance (ESG) performance translates into measurable financial outcomes has become particularly salient for industries exposed to intense regulatory pressure and environmental scrutiny, such as the energy
Fatih Akdeniz, Birol Güven, Mustafa Zuhal   +2 more
wiley   +1 more source

Corporate Human Rights Reporting: A Systematic Literature Review of Determinants and Consequences

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study presents a systematic literature review (SLR) of empirical research on corporate human rights reporting (CHRR), focusing on its determinants and consequences. While expectations for corporate accountability have intensified, research on CHRR remains fragmented across disciplines and contexts.
David Delkus
wiley   +1 more source

Rookie independent directors and agency costs: Evidence from Chinese listed firms. [PDF]

Heliyon
Bin Khidmat W, Ashraf N, Yeo SF, Tan CL, Shafique MN.   +4 more
europepmc   +1 more source

CSR Sustainability Reporting and Enterprise Value: The Moderating Role of Regulatory Quality in the European Policy Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study looks into the relationship between the extent of CSR Sustainability Reporting and Enterprise Value (EV) among European listed companies. The introduction of the Corporate Sustainability Reporting Directive (CSRD) 2022/2464/EU and the European Sustainability Reporting Standards (ESRS) has significantly heightened the demand for ...
Chiara Pia Saraò, Antonietta Trecca, Christian Favino, Antonio Corvino   +3 more
wiley   +1 more source

Digital Transformation and Environmental Pillar of ESG‐Based Performance Under Financing Constraints: The Mediating Role of Green Innovation in Chinese Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study builds upon existing work that links digital transformation (DT), financing constraints (FC), green innovation (GI), and firms' environmental pillar of ESG‐based performance (SP(E)), and further examines whether DT supports SP(E) through GI under FC.
Jiayang Cheng, Tze San Ong, Assunta Di Vaio, Boon Heng Teh, Luisa Mastellone   +4 more
wiley   +1 more source

Informal institutions and corporate carbon emissions: Evidence from China's listed companies. [PDF]

PLoS One
Hou S.
europepmc   +1 more source

Diversification, Ricardian Rents, and Tobin's q

According to prevailing theory, firms diversify in response to excess capacity of factors that are subject to market failure. By probing into the heterogeneity of these factors, we develop the corollary that firms that elect to diversify most widely ...
Birger Wernerfelt, Cynthia A. Montgomery
core  

Do Legal Origins Shape the Nexus Between Environmental, Social, and Governance Performance and Financial Performance in Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether the relationship between environmental, social, and governance (ESG) performance and financial performance varies across legal systems in Europe. Drawing on institutional theory, we argue that legal origins shape how sustainability practices translate into financial outcomes.
Nuria Alcalde‐Fradejas, Inés Pérez‐Soba, Marisa Ramírez‐Alesón   +2 more
wiley   +1 more source

Beyond digital investment: How value embedding modes shape ESG performance in energy-intensive firms. [PDF]

PLoS One
Sun W.
europepmc   +1 more source

Institutional Quality and the Financial Returns of Social Supply Chain Practices

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Social supply chain practices (SSCP) have become increasingly relevant as firms seek to support sustainable development and respond to stakeholder expectations. This study examines the association between SSCP and corporate financial performance (CFP) and investigates the moderating role of country‐level institutional quality.
Igor Roberto Amancio, Ana Catarina Gandra de Carvalho, Herick Fernando Moralles   +2 more
wiley   +1 more source