The effect of using information technology on corporate resilience in the face of tension-causing factors within companies DOI
Somayeh Farhang Dehghan, Zohreh Hajiha, Mahdi Salehi

et al.

Competitiveness Review An International Business Journal incorporating Journal of Global Competitiveness, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 27, 2024

Purpose It is crucial to identify the factors that affect corporate resilience compare a company with others and assess its competitiveness. This study aims examine effect of using information technology (IT) on in face tension-causing within companies listed Tehran Stock Exchange (TSE). Design/methodology/approach The statistical population this includes all TSE during 2013–2022. A total 196 were selected as final research sample. panel data used test hypotheses Stata 14. Findings results demonstrate have negative resilience. Moreover, indicate investment software positively affects relationship between Furthermore, show hardware Originality/value creates bridge IT, companies. To best authors’ knowledge, first investigate IT Iran, particularly TSE, thereby contributing existing literature area.

Language: Английский

What do we know about carbon disclosure? A bibliometric analysis DOI Creative Commons
Doddy Setiawan, Arif Santoso, Andi Asrihapsari

et al.

Cogent Social Sciences, Journal Year: 2025, Volume and Issue: 11(1)

Published: Jan. 28, 2025

Language: Английский

Citations

2
Disclosure Dynamism: TCFD Aligned Climate Claims of UK Corporates DOI Creative Commons
Daniel González Cortés, Suman Lodh, Saeed Akbar

et al.

Business Strategy and the Environment, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 12, 2025

ABSTRACT This research examines how climate claims by companies from the United Kingdom have changed over years, especially when they became certain about mandate of Taskforce on Climate‐related Financial Disclosure (TCFD). We use text data FTSE 100 for eight consecutive starting 2016, and apply robust ClimateBERT algorithm to analyse company statements related claims, where claim take care in their business operations. Our findings show that total number corporate made has substantially increased since resulting an overall improvement environmental till 2023. coincides with official announcement TCFD mandate.Our analyses also indicate proportion each report years despite economic uncertainties. Additionally, study reveal even industries minimal or negligible can still be associated carbon‐intensive activities. The complementary features legitimacy stakeholder theories support our findings. By applying ClimateBERT, mitigates existing challenges, yielding efficient framework analysing through a natural language processing model. will assist policymakers identifying necessary modifications disclosure help assess impact intervention climate‐related financial disclosure.

Language: Английский

Citations

0
Climate change and Task Force on Climaterelated Financial Disclosures (TCFD) reports. A comparison between Italy and Spain DOI Creative Commons
Chiara Xhindole, Lara Tarquinio, Laura Sierra‐García

et al.

Journal of Accounting & Organizational Change, Journal Year: 2025, Volume and Issue: 21(7), P. 1 - 28

Published: Feb. 14, 2025

Purpose This study aims to analyse the reporting practices of a sample companies listed in Italy and Spain that prepare Task Force on Climate-related Financial Disclosures (TCFD) report. The main purpose is reporting’s compliance with TCFD framework extent climate-related information disclosed. Design/methodology/approach performs content comparative analysis disclosed by Italian Spanish FTSE MIB IBEX-35, following consolidated narrative interrogation (CONI) model. carried out 31 reports published 2020, 2021, 2022 2023, using NVivo software for coding. Findings Overall, shows comply framework. However, some topics, such as governance-related aspects risk management, are differently may merit more in-depth reporting. Practical implications findings this valuable their stakeholders, particular investors. increasing focus mandatory climate adoption new standards pressure manage these issues, results work already indicate which process need be improved meet requirement. Originality/value strengthens theoretical empirical literature change conducting cross-country reports. provide basis future disclosure according latest developments frameworks.

Language: Английский

Citations

0
Sustainable corporate governance and corporate carbon outputs. Status quo of empirical research and further improvements DOI
Patrick Velte

Journal of financial reporting & accounting, Journal Year: 2025, Volume and Issue: unknown

Published: April 10, 2025

Purpose Due to various climate regulations from an international perspective, this study aims focus on the effect of sustainable corporate governance carbon outputs. Design/methodology/approach Relying legitimacy theory, structured literature review includes 100 quantitative peer-reviewed empirical (archival) studies board gender diversity (BGD), sustainability committees (SBC), sustainability-related executive compensation (SREC) and (institutional) investors performance, reporting assurance. Findings As most prominent variable, BGD is positively connected performance. This relates existence quality reports as well absolute relative proxies The other dimensions are included, a low extent, in prior research. Originality/value To best authors’ knowledge, first Previous have mainly relied overall dimensions, without boards investors. Based can be implemented for either symbolic or substantive reasons, leading heterogeneous impacts dominant use dummy variables SBC SREC, many included do not differentiate between these management strategies. Future research should address impact outputs more detail. Analyses critical mass female directors transferred experts climate-based targets compensation.

Language: Английский

Citations

0
Absolute emissions targets and voluntary carbon disclosure: an international empirical survey DOI
Antonio J. Mateo‐Márquez, José María González González, Constancio Zamora Ramírez

et al.

Sustainability Accounting Management and Policy Journal, Journal Year: 2024, Volume and Issue: 16(2), P. 583 - 616

Published: Oct. 24, 2024

Purpose This paper aims to analyze the influence of organizational and contextual factors on companies’ decisions set absolute emissions targets science-based (SBTs). Design/methodology/approach study uses a sample 23,166 observations across 69 countries from 2016 2020 likelihood firms establish SBTs. Findings The results show that firm size, governance, climate-related regulation moral acceptance in country question positively these matters. Furthermore, while profitability has positive participation companies SBT initiative (SBTi), both financial risk involved sector intensity can discourage participating SBTi or establishing targets. Practical implications may allow regulators policymakers encourage carbon information disclosure with greater focus aspects specifically contribute evaluating ways promoting effective behavior part fight against climate change. Social this serve support demands civil society, as well guide design measures change steer decision-making investors moving toward low economy. Originality/value To best authors’ knowledge, is first examine whether affect propensity

Language: Английский

Citations

0
Evaluating corporate climate risk assessment results: Lessons learned from Taiwan’s top 100 enterprises DOI Creative Commons
Chia‐Chi Lee, Shih‐Yun Kuo, Shih‐Yu Lee

et al.

Climate Risk Management, Journal Year: 2024, Volume and Issue: 46, P. 100668 - 100668

Published: Jan. 1, 2024

Language: Английский

Citations

0
When Should Sustainability Have A C‐Suite Seat? An Empirical Study on the Environmental and Organizational Correlates of Chief Sustainability Officer Positions DOI
Yu Liu

Business Strategy and the Environment, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 2, 2024

ABSTRACT This study follows a theory‐based approach to examine both environmental and organizational factors related chief sustainability officer (CSO) positions. We argue that the creation of CSO positions is driven by combination external internal factors, yet date there has been limited research integrates perspectives presence authority roles. Using sample S&P 500 firms, we found was externally conditions such as regulatory pressures industry dynamism, internally choices board‐level committees internationalization. also positively but not variables. complements existing examining linked authority. The findings may assist researchers practitioners in better understanding effectiveness

Language: Английский

Citations

0
The effect of using information technology on corporate resilience in the face of tension-causing factors within companies DOI
Somayeh Farhang Dehghan, Zohreh Hajiha, Mahdi Salehi

et al.

Competitiveness Review An International Business Journal incorporating Journal of Global Competitiveness, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 27, 2024

Purpose It is crucial to identify the factors that affect corporate resilience compare a company with others and assess its competitiveness. This study aims examine effect of using information technology (IT) on in face tension-causing within companies listed Tehran Stock Exchange (TSE). Design/methodology/approach The statistical population this includes all TSE during 2013–2022. A total 196 were selected as final research sample. panel data used test hypotheses Stata 14. Findings results demonstrate have negative resilience. Moreover, indicate investment software positively affects relationship between Furthermore, show hardware Originality/value creates bridge IT, companies. To best authors’ knowledge, first investigate IT Iran, particularly TSE, thereby contributing existing literature area.

Language: Английский

Citations

0