Firms’ ESG reputational risk and market longevity: A firm-level analysis for the United States

Journal of Business Research, Journal Year: 2022, Volume and Issue: 149, P. 161 - 177

Published: May 19, 2022

Language: Английский

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Determinants of environmental social and governance (ESG) performance: A systematic literature review

Journal of Cleaner Production, Journal Year: 2024, Volume and Issue: 456, P. 142213 - 142213

Published: April 25, 2024

Understanding the determinants of firms' ESG performance is not only a key goal strategic management field, but it also fundamental for addressing world's most pressing environmental and social challenges guarantee survival as well. To date, no comprehensive overview has been carried out that have greatest impact on criteria. In this work, internal external are identified analysed, potential causes discrepancies in research findings explored. This Systematic Literature Review was developed accordance with PRISMA guidelines, whose process led to content analysis results. The current study proves literature direct consequence lack consideration by scholars different usage data providers well variance among countries. Not does represent first pioneering framework topic, could serve guidebook firms wishing improve their performance.

Language: Английский

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The role of artificial intelligence and fintech in promoting eco-friendly investments and non-greenwashing practices in the US market

Journal of Environmental Management, Journal Year: 2024, Volume and Issue: 359, P. 120977 - 120977

Published: April 27, 2024

Language: Английский

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Cultural dimensions and sustainability disclosure in the banking sector: Insights from a qualitative comparative analysis approach

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

Published: Aug. 11, 2024

Abstract This study adopts an innovative, holistic research approach based on fuzzy set qualitative comparative analysis (fs‐QCA) to deeply delve into national cultural dimensions' role in affecting banks' sustainability disclosure practices the Eastern European (EE) region. Accordingly, this aims identify whether one or more configurations of dimensions derived from Hofstede's culture framework are conducive higher levels disclosure, using a sample including five largest banks each country ‘Bucharest Nine’ (B9) area over 2018–2022 period. Results evidence that patterns not homogeneous among operating B9 countries. After introduction Directive 95/2014/EU, some countries maintained relatively constant while others experienced steady growth rates. No dimension alone would likely determine banks, confirming normative pressures influencing EE result combination facets. In particular, fs‐QCA highlights bundle mould stakeholders' expectations investigated countries, exerting enhance their transparency issues. The presence power distance recurs most as factor enabling levels. On other hand, cases, uncertainty avoidance and long‐term orientation is transparency.

Language: Английский

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Decoding the Nexus: How Fintech and AI Stocks Drive the Future of Sustainable Finance

International Review of Economics & Finance, Journal Year: 2025, Volume and Issue: unknown, P. 103877 - 103877

Published: Jan. 1, 2025

Language: Английский

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Is the European Union (EU) Sustainable Finance Disclosure Regulation (SFDR) effective in shaping sustainability objectives? An analysis of investment funds' behaviour

Journal of Sustainable Finance & Investment, Journal Year: 2022, Volume and Issue: 14(4), P. 1018 - 1036

Published: Sept. 29, 2022

This paper investigates how investment funds behave in line with European Union (EU)'s Sustainable Finance Disclosure Regulation (SFDR). The SFDR requires to take a clear position respect sustainability objectives, aiming at addressing the threats of greenwashing. However, we still do not know whether are managed accordingly. We frame our study within organizational category theory, using Morningstar Direct data analyze declaring objectives – Article 9– and control group no 6. assess managers financially incentivized achieve either or financial objectives. analysis evidences unexpected results: that self-select into opposite categories have incentives similarly from both perspectives. Our results show hardly distinguish attributes meanings across categories, reflecting fuzziness.

Language: Английский

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EU financial regulations and social impact measurement practices: A comprehensive framework on finance for sustainable development

Corporate Social Responsibility and Environmental Management, Journal Year: 2022, Volume and Issue: 29(4), P. 809 - 819

Published: Jan. 24, 2022

Abstract Sustainability is becoming the main character of financial industry in Europe, especially after Sustainable Finance Disclosure Regulation (SFDR) 2019/2088, which came into force on March 10th, 2021. However, despite top‐down indications for disclosing and reporting sustainability practices provided by this new policy, actors still lack a comprehensive framework how to track measure their social environmental contributions within perimeter novel institutional context. This paper discusses implications brought SDFR builds conceptual link with impact measurement practices. In particular, article provides that identifies strategic approaches tools building more sustainable finance, finance focused purest dimension blended value attentive development.

Language: Английский

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The impact of green finance on debt financing costs from the perspective of strategic corporate signaling behavior—Evidence from China

International Review of Financial Analysis, Journal Year: 2025, Volume and Issue: unknown, P. 104024 - 104024

Published: March 1, 2025

Language: Английский

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Causal complexity analysis of ESG performance

Journal of Business Research, Journal Year: 2023, Volume and Issue: 170, P. 114327 - 114327

Published: Oct. 11, 2023

Language: Английский

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Theories of Sustainable Finance

Managing Global Transitions, Journal Year: 2023, Volume and Issue: 21(1)

Published: March 24, 2023

This paper attempts to formulate new theories of sustainable finance, meeting a need establish set propositions that can help us understand the behaviour and actions economic agents towards finance. The used literature survey theoretical relationship between finance agents. proposed six namely, priority theory resource peer emulation life span positive signalling system disruption These offer believable explanations for Academics, policy makers, economists, researchers students will find these very useful in their work

Language: Английский

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