Environmental, Social and Governance Awareness and Organisational Risk Perception Amongst Accountants DOI Open Access
Hok-Ko Pong,

Chun-Cheong Fong

Journal of risk and financial management, Journal Year: 2024, Volume and Issue: 17(11), P. 480 - 480

Published: Oct. 24, 2024

The relationships between accountants’ environmental, social and governance (ESG) awareness their perceptions of organisational risk are examined in this study. emphasis is on the operational, strategic, financial compliance risks business organisations. A total 462 accountants Hong Kong were included via stratified random sampling snowball to ensure population diversity. approach was used include factors such as age, gender, income experience, amongst professional networks representativeness. significant positive relationship exists ESG perception, with environmental emerging strongest predictors. Accountants deep awareness, especially aforementioned areas, can successfully identify manage nontraditional regulatory changes threats. findings highlight need for institutionalising ESG-focused education accounting corporate improve management capabilities. Increased responsible sustainable behaviour. Future research expand sample executives use longitudinal designs capture dynamic nature perception.

Language: Английский

The impact of artificial intelligence-driven ESG performance on sustainable development of central state-owned enterprises listed companies DOI Creative Commons
Yuedong Xiao, Xiao Li

Scientific Reports, Journal Year: 2025, Volume and Issue: 15(1)

Published: March 12, 2025

In recent years, artificial intelligence (AI) technology has rapidly advanced and found widespread application in corporate management. Leveraging AI to enhance Environmental, Social, Governance (ESG) performance promote sustainable development become a focal point for both academia industry. This study aims explore the impact of AI-driven ESG practices on central state-owned enterprises China. It analyzes specific effects governance, environmental protection, social responsibility, evaluates its contribution overall enterprises. The employs survey method, targeting 200 managers employees from Central questionnaire comprises 15 questions covering three dimensions: responsibility. Descriptive statistics correlation analysis are used conduct an in-depth collected data. results indicate that respondents positively assess terms with particularly strong Additionally, regression model is constructed. demonstrate can foster Furthermore, serves as mediating factor between adoption improvements performance. findings provide practical insights improving management efficiency, enhancing transparency, boosting image brand value.

Language: Английский

Citations

1
Research on the impact of carbon trading on enterprises' green technology innovation DOI
Bin Xi, W. Wang X.J. Jia

Energy Policy, Journal Year: 2024, Volume and Issue: 197, P. 114436 - 114436

Published: Nov. 29, 2024

Language: Английский

Citations

8
Evaluating Executives and Non-Executives’ Impact toward ESG Performance in Banking Sector: An Entropy Weight and TOPSIS Method DOI Creative Commons
Γεωργία Ζουρνατζίδου

Administrative Sciences, Journal Year: 2024, Volume and Issue: 14(10), P. 255 - 255

Published: Oct. 10, 2024

Financial institutions should prioritize the adoption of comprehensive Environmental, Social, and Corporate Governance (ESG) disclosure policies to improve their market reputation decrease capital expenditures. The current study’s research objective is investigate impact both inside outside executives on successive ESG strategies, based sustainable leadership theoretical framework bottom-up corporate governance theory. Data for study were obtained from Refinitiv Eikon database analyzed through using entropy weight TOPSIS techniques. suggests that including fully autonomous board members has potential transparency firms’ criteria. This result was derived an analysis data pertaining behavior CEOs non-executives at company level in Fiscal Year (FY) 2023. verification soundness dependability this finding been carried out by scrutinizing problem endogeneity diverse techniques representation. Furthermore, our disproven idea having directors may significantly performance financial institutions. Consequently, proposes adopting a strict policy independence capacity alleviate environmental, social, repercussions arise control internal executives, namely CEOs.

Language: Английский

Citations

4
Employee Organisational Commitment and Corporate Environmental Sustainability Practices: Mediating Role of Organisation Innovation Culture DOI Creative Commons
Faruk Bhuiyan, Douglas A. Adu, Md. Hafij Ullah

et al.

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

Published: Feb. 20, 2025

ABSTRACT The growing concerns about climate change have seen global leaders and the international community launch diverse initiatives, deals reforms in an attempt to combat its negative impact. In response these corporates are increasingly prioritising environmental sustainability practices, such as reducing resource use, recycling redesigning products services transition sustainable operations, a means of promoting trust credibility, increasing their reputation protecting planet. However, extant literature does not provide clear understanding determinants corporate practices (CESPs). Thus, drawing upon both resource‐based views (RBVs) firm economic neo‐institutional theory (NIT), this study examined role employee organisational commitment (EOC) organisation innovation culture (IC) CESP. This quantitative collected required data through questionnaire survey senior mid‐level managers total 201 Dhaka Stock Exchange (DSE)‐listed non‐listed firms. A two‐step structural equation modelling (SEM) technique, employing SmartPLS, was followed test study's hypothesised associations. findings evidence direct association between EOC CESP indirect IC. Our robust alternative models were developed tested based on different control instrumental variables relating characteristics. contribute by providing empirical importance IC Further, inform managers, governments, foreign investors other stakeholders building developing suitable cultural within that promote

Language: Английский

Citations

0
ESG disclosure and corporate human capital upgrading in China DOI
Mingjie Ni

Economic Analysis and Policy, Journal Year: 2025, Volume and Issue: unknown

Published: March 1, 2025

Language: Английский

Citations

0
Does environmental, social, and governance news coverage affect the cost of equity? A textual analysis of media coverage DOI Creative Commons

Haixu Yu,

Chuanyu Liang,

Weiran Wang

et al.

Frontiers in Public Health, Journal Year: 2025, Volume and Issue: 13

Published: April 11, 2025

Introduction Amid growing global environmental challenges and the pursuit of sustainable development, Environmental, Social, Governance (ESG) has become an important framework for promoting green responsible business practices. This paper investigates how ESG-related media coverage affects cost equity, with a focus on improved information transparency can influence firms’ financing outcomes. Methods We construct ESG performance index using machine learning approach, based news text data level attention received by listed companies. The is calculated evaluating tone (positive or negative) each firm’s annual coverage. Results results reveal significant negative correlation between corporate where more positive associated lower cost. Mechanism analysis confirms that stronger reduce equity costs enhancing information. Heterogeneity further shows this relationship pronounced in state-owned large firms. Discussion findings provide empirical evidence validating link context emerging market. These offer new insights into engagement improves capital market efficiency supports broader goals investment.

Language: Английский

Citations

0
How do environmental, social and governance initiatives and controversies explain the firm efficiency of Chinese energy companies? DOI
Qian Long Kweh, Irene Wei Kiong Ting, Chunya Ren

et al.

Kybernetes, Journal Year: 2024, Volume and Issue: unknown

Published: May 3, 2024

Purpose This study investigates how the initiatives and controversies related to environmental, social governance (ESG) explain firm efficiency. Design/methodology/approach Firstly, this applies data envelopment analysis with epsilon-based measure estimate efficiency of 80 companies in Chinese energy sector 2022. approach accounts for diversity relative importance inputs outputs from a multidimensional perspective. Secondly, regresses variables ESG on estimated scores through generalised additive model, which can capture nonlinear patterns. Findings finds that a) samples have i) about 49% room improvement efficiently optimising their resources business outcomes ii) highest initiatives, followed by initiative. b) 69% them controversy are greater than average value. c) A cluster indicates higher counterparts. d) nonlinearly Research limitations/implications The findings practical implications policy makers managers who prioritise ESG, particularly regarding (i) need examine performance perspective, is, multiple simultaneously, (ii) nonlinearity nexus between graphical forms, (iii) balance address controversies. Originality/value integrates statistical approaches examining ensuring sustainable growth within beyond.

Language: Английский

Citations

3
Mitigating environmental pollution in China: Unlocking the potential for high-quality innovation DOI Creative Commons
Kai‐Hua Wang,

Cui-Ping Wen,

Yun Tang

et al.

iScience, Journal Year: 2024, Volume and Issue: 27(7), P. 110231 - 110231

Published: June 8, 2024

The nexus between environmental pollution (EP) and technological innovation is crucial for achieving sustainable development. However, existing literature has paid less attention to the new form of high-quality (HI) in management. This paper uses panel data from 31 Chinese provinces 2008 2020, employing two-stage least squares method investigate relationship HI EP. empirical results reveal that can effectively reduce EP, which holds after multiple robustness tests, this effect more obvious southern China. Meanwhile, drives clean efficient energy transition decreases Moreover, increased regulation weakens influence on major contributions study are constructing an index including innovation, human capital, government support examining its EP findings encourage implement policies innovation-driven transformation, conservation emissions reduction.

Language: Английский

Citations

2
Environmental collaboration in construction projects: roles of CSR motivations, environmental commitment and team autonomy DOI
Shaoze Fang, Yanjun Qin

International Journal of Managing Projects in Business, Journal Year: 2024, Volume and Issue: unknown

Published: Sept. 19, 2024

Purpose This study identifies three main CSR motivations (i.e. strategic benefits, altruism and greenwashing) explores the relationship between environmental collaboration by considering mediating role of commitment moderating team autonomy. Design/methodology/approach The data collected from 336 respondents in construction industry, structural equation modeling bootstrapping were used to test hypotheses. Findings findings show that altruistic enhances through enhancing commitment, whereas greenwashing damages reducing commitment. Although there is no direct association collaboration, mediates effects on collaboration. Moreover, positive effect environment stronger when autonomy stronger, negative weaker stronger. Originality/value contribute understanding how can act as catalysts for collaborative efforts addressing issues within projects offer theoretical illustrating its shaping organizational responses motivations. provide insights into why participating teams collaborate better management, enriching knowledge management practices projects.

Language: Английский

Citations

1
A fenntarthatóság, a társadalmi szerepvállalás és a felelős vállalatirányítás szabályozásának szerepe a vállalati innovációban DOI Open Access
István János Bartók

Soproni Egyetem Kiadó eBooks, Journal Year: 2024, Volume and Issue: unknown, P. 381 - 388

Published: Jan. 1, 2024

A vállalatok fenntarthatóságával, a társadalmi szerepvállalásukkal és felelős vállalatirányítással kapcsolatos közgazdasági vita több, mint 50 évvel ezelőtt kezdődött meg azóta sem jutott nyugvópontra. viszonyulása fenntarthatósághoz, szerepvállaláshoz vállalatirányításhoz továbbra is jelentős különbségeket mutat. vállalati viselkedésben jelenlévő különbségek egyik oka az egységes szabályozás hiánya. nem pénzügyi jelentésekre vonatkozó egységesítési törekvései manifesztálódnak 2023 októberében megjelent felülvizsgált SASB iparági jelentési szabályokat tartalmazó tervezetben. módosított szabályok tervezete publikálásának kifejezetten célja, hogy megkezdjék felkészülést arra helyzetre, ha ezek kötelezővé válnak. vizsgálat célja iparág specifikus szabályozásban tervezett módosítások hatásainak vizsgálata innovációs tevékenységére vonatkozóan érintett eseteken keresztül. alapján hatások várhatók bevezetésétől körben többi szabvány módosítása révén minden más iparágban is.

Citations

0