Research in International Business and Finance, Journal Year: 2024, Volume and Issue: 75, P. 102729 - 102729
Published: Dec. 25, 2024
Language: Английский
Technological Forecasting and Social Change, Journal Year: 2024, Volume and Issue: 209, P. 123757 - 123757
Published: Sept. 17, 2024
Language: Английский
Citations
6
PLoS ONE, Journal Year: 2024, Volume and Issue: 19(3), P. e0301395 - e0301395
Published: March 28, 2024
Green funds play pivotal roles in driving corporate sustainable development. Utilizing data from Chinese publicly listed companies 2010 to 2021, we examine the impact of green on environmental, social, and governance (ESG) performance underlying mechanisms. The research findings claim that positively affect ESG performance. Mechanism analysis systematically demonstrates contribute elevated by alleviating financial constraints, enhancing managerial efficiency, fostering innovation. Heterogeneity further underscores effect is particularly potent with high external attention. Furthermore, also significant production capabilities economic value. This enriches micro-level evidence development furnishes substantial implications for
Language: Английский
Citations
5
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
5
Meditari Accountancy Research, Journal Year: 2024, Volume and Issue: unknown
Published: Nov. 15, 2024
Purpose The purpose of this study is to perform bibliometric analysis systematically and comprehensively examine the current landscape digital knowledge, integration performance in transformation sustainability accounting, reporting assurance. Design/methodology/approach This research uses a systematic literature review, following Scientific Procedures Rationales for Systematic Literature Review protocol various analytical methods. These include annual scientific production analysis, journal keyword cooccurrence clustering, knowledge gap future direction identification evaluate existing thoroughly. Findings reveals significant insights into transformative impact technologies on practices. Annual analyses highlight key contributors adoption Keyword have identified themes assurance, highlighting role such as artificial intelligence (AI), blockchain, Internet Things (IoT) big data. enhance corporate accountability, transparency by automating processes improving data accuracy. these supports environmental, social governance (ESG) reporting, circular economy initiatives strategic decision-making, fostering economic, environmental sustainability. Cluster-by-coupling delve nine broader revealing that IoT improves ESG report accuracy, eXtensible Business Reporting Language structures AI enhances life cycle assessments authenticity. In addition, impacts performance, optimizes resource use edge computing eco-efficiency. Furthermore, identifies avenues advance understanding implementation technology assurance Research limitations/implications Academically, enriches how shape practices gaps integration. Practically, it provides actionable organizations improve effectively leveraging technologies. Policy-wise, findings advocate frameworks supporting effective technologies, ensuring alignment with global goals. Originality/value offers detailed intellectual framework implementing It highlights evolving emphasizes need further investigation emerging can be leveraged achieve
Language: Английский
Citations
5
Research in International Business and Finance, Journal Year: 2024, Volume and Issue: 75, P. 102729 - 102729
Published: Dec. 25, 2024
Language: Английский
Citations
5