The financial relationship network and ESG value creation: A study of multiple networks considering the coupling effect

Energy & Environment, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 17, 2025

Resources and pressure from shareholders or creditors are important influencing factors opportunities for enterprises to achieve excellence in Environmental, Social Governance (ESG) value creation. This study constructs multiple networks characterize the financial relationships among enterprises, shareholders, creditors, examining their impact coupling effect on ESG We find that relationship crucial creation, with local global network characteristics affecting outcomes opposing ways varying across dimensions. Notably, of shareholder is more significant than creditor network. Increasing interaction between relations positively impacts similar a single Financing constraints play an indirect role relationship, creation depending agency costs. For low market competitiveness, pronounced those high competitiveness. provides decision reference build fulfill positive governance

Language: Английский

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Navigating ESG Challenges in ICT: Risks and Rewards Across the Pandemic Landscape

International Review of Economics & Finance, Journal Year: 2025, Volume and Issue: unknown, P. 103994 - 103994

Published: Feb. 1, 2025

Language: Английский

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Investor Perceptions of CSR, Firm-Specific Risk, and Innovation

Published: Jan. 1, 2025

Language: Английский

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Bridging Institutional Theory and Social and Environmental Efforts in Management: A Review and Research Agenda

Journal of Management, Journal Year: 2025, Volume and Issue: unknown

Published: April 8, 2025

This review examines the integration of institutional theory with social and environmental efforts in management (i.e., regarding sustainability, corporate responsibility, environmental, social, governance objectives). By analyzing 720 studies published between 1997 2023, we develop a multi-level model that maps antecedents different actors (e.g., industries, organizations, individuals) to respond or reshape structures, mechanisms they use, moderators, outcomes their practices. Our findings emphasize dynamic interplay structure agency across systemic, organizational, individual levels, offering comprehensive framework for future research. We highlight three key observations: first, while substantial research explores how institutions shape actors, more attention is needed understand reciprocal influences as are shaped by over time. Second, individual-level dynamics remain significantly underexplored, limited focus on resistance, demotivation, failure—essential elements complexity processes. Finally, identify critical need examine unintended consequences efforts, revealing these endeavors may undermine goals, create new challenges, generate unexpected solutions.

Language: Английский

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Country-level drivers of biodiversity disclosures: international evidence and policy implications

Accounting Forum, Journal Year: 2025, Volume and Issue: unknown, P. 1 - 29

Published: April 29, 2025

Language: Английский

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