Published: Jan. 1, 2024
Language: Английский
Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown
Published: Jan. 29, 2025
ABSTRACT This study explores consumer preferences for Environmental, Social, and Governance (ESG) initiatives, utilizing a choice experiment within the context of sports organizations. research aims to identify how each ESG dimension influences decision‐making economic implications organizations implementing these practices. By examining gender differences in practices, this provides nuanced insights into attitudes toward diverse sustainability initiatives. Results indicate willingness pay improved with distinctive variations across demographic segments. These findings suggest that consumers prioritize ethical considerations their choices, offering valuable seeking enhance performance. contributes expanding body literature on behavior ESG, highlighting benefits aligning corporate strategies values. Our underscores importance initiatives driving engagement promoting sustainable business
Language: Английский
Citations
0
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
0
Published: May 3, 2024
In recent years, ESG (environmental, social, governance) has emerged as a critical investment concept. Its goal is to create value for both shareholders and society, encouraging companies optimize social value. However, the exploration research into "the proportion of firms ex-porting pathways through which environmental, governance activities carbon-intensive influence firms' financial performance" remains largely unexplored. This study establishes framework within this context, utilizing listed Chinese manufactur-ing subjects. Employing fixed-time, fixed-industry, two-way fixed-effects model methodology, it delves relationship between ratings, pro-portion exports, performance panel regression modeling. emphasizes moderating role in relationship. Find-ings indicate that enterprise export proportions significantly affect correlation corporate performance. im-plications investors, company management, policymakers, regulators. Based on these findings, we propose policy recommendations at governmental levels enhance significance, strengthen governance, promote continuous advancement. The provides micro-level evidence interaction among ratios, enterprises, performance, empowering investors make in-formed decisions.
Language: Английский
Citations
4
Electronics, Journal Year: 2025, Volume and Issue: 14(3), P. 417 - 417
Published: Jan. 21, 2025
In recent years, extensive research has focused on the relationship between corporate social responsibility (CSR) and financial performance. While past studies have explored this connection, they often faced challenges in quantitatively assessing effectiveness of CSR initiatives. However, advancements methodologies development Environmental, Social, Governance (ESG) measurement dimensions led to creation more robust evaluation criteria. These criteria use ESG scores as primary reference indicators for activities. This study aims utilize from InfoHub website Taiwan Stock Exchange Corporation (TSEC) benchmarks, comprising 15 items environmental (E), (S), governance (G) form predict The data cover years 2021–2022 listed companies, using return assets (ROA) equity (ROE) measures With rapid artificial intelligence applications machine learning deep (DL) proliferated across many fields. analyze remains rare. Therefore, employs models performance based performance, utilizing both classification regression approaches. Numerical results indicate that two models, Long Short-Term Memory (LSTM) Convolutional Neural Network (CNN), outperform other tasks, respectively. Consequently, techniques prove be feasible, effective, efficient alternatives predicting corporations’ metrics.
Language: Английский
Citations
0
Business Strategy and the Environment, Journal Year: 2025, Volume and Issue: unknown
Published: Jan. 20, 2025
ABSTRACT Based on signalling and stakeholder theory, this research empirically explores the relationship between sustainability disclosure by firms their dividend payouts in emerging economies. Various measures such as likelihood of paying dividends, stability disbursed, payout ratio yield are employed to test hypotheses. Panel dataset covering from 16 economies spanning 2015 2022 is analysed using Logit model, Tobit model Random Effect model. The findings demonstrate a favourable ESG scores firms. Higher associated with greater higher payments, ensuring these payments delivering implied shareholder returns through yield. These effects more pronounced for under financial constraints. Importantly, results remain robust across various sensitivity analyses involving alternative measures, estimation methods instrumental variable regression. hold implications investors, managers policymakers, offering valuable insights companies structure initiatives. By examining integrating corporate finance sustainability, study introduces novel nonfinancial driver payouts, thus marking pioneering contribution ESG‐dividend literature nations.
Language: Английский
Citations
0
Sustainability, Journal Year: 2025, Volume and Issue: 17(3), P. 819 - 819
Published: Jan. 21, 2025
The main objective of this paper is to examine the impact ESG management on corporate performance by focusing board characteristics. To end, study uses financial data and empirical panel Fortune 300 firms from 2008 2021 firm-specific scores derived European Sustainability Reporting Standard (ESRS) conduct an analysis. Specifically, a model analysis was conducted relationship between firm using alternative variables In basic analysis, we adopted for characteristics these factors performance. that included characteristics, only size (+) nationality diversity (−) had statistically significant effect performance, while gender no However, in full where were combined, E S effects confirming presence directors leads better We found reversed, indicating there difference cost factor. Finally, G did not have with which likely due fact already reflected ESG, role board. As result, seems help smooth implementation internal stabilization communication, suggesting future research should consider rather than analyzing isolation. results also show sector has management, but it treated as important factor evaluation criteria, necessary reflect stakeholder communication. practical implication united implement operations.
Language: Английский
Citations
0
Advances in finance, accounting, and economics book series, Journal Year: 2025, Volume and Issue: unknown, P. 289 - 322
Published: Jan. 31, 2025
This study examines the effect of sustainability practices on financial performance non-financial firms listed Johannesburg Stock Exchange (JSE). Using secondary data from 2017 annual and reports JSE-listed firms, specific indicators were selected as proxies for based firm's disclosures applying Global Reporting Initiative (GRI) standards. A cross-sectional dataset was constructed, ordinary least squares (OLS) regression analysis performed 273 firms. The findings reveal a significant positive total performance, with each three dimensions. further observes that overall among analyzed are moderate, predominant focus economic issues, followed by social environmental considerations. Given these results, it is recommended intensify their initiatives across all dimensions to enhance performance.
Language: Английский
Citations
0
Global Finance Journal, Journal Year: 2025, Volume and Issue: unknown, P. 101099 - 101099
Published: Feb. 1, 2025
Language: Английский
Citations
0
Journal of Business Ethics, Journal Year: 2025, Volume and Issue: unknown
Published: March 3, 2025
Language: Английский
Citations
0
Sustainability, Journal Year: 2025, Volume and Issue: 17(6), P. 2528 - 2528
Published: March 13, 2025
Corporate social responsibility (CSR) and environmental, social, governance (ESG) disclosures are critical for sustainable value creation. However, traditional evaluation methods struggle to quantify authentic performance detect disclosure biases. In response, this study proposes an automated CSR polarity dictionary construction method that innovatively combines natural-language-processing technology the multinomial inverse regression (MNIR) method. This analyzes correlations between corporate reports ratings constructs a best reflects level of listed companies. We also used construct index companies’ annual reports. reveals levels in expose manipulative practices image management. behavior has been proven fail generating excess returns company stock market. phenomenon provides novel insights into market addition, is shown effectively reflect enterprises different industries theoretical reference management companies with pollution levels. These findings facilitate efficient information release strengthen ESG assessment frameworks through data-driven standardization.
Language: Английский
Citations
0