CSR and Corporate Sustainability: Theoretical and Empirical Approaches Based on Data Science in Spanish Tourism Companies

Sustainability, Journal Year: 2025, Volume and Issue: 17(6), P. 2768 - 2768

Published: March 20, 2025

This study combines a theoretical and empirical approach to analyze the transition from corporate social responsibility sustainability in Spanish tourism companies, with an emphasis on integration of ESG (environmental, social, governance) criteria. In domain, computational literature review is conducted by applying topic modeling 1505 scientific documents published between 2004 2023, identifying key trends evaluating evolution CSR CS. 364 reports 2010 2021 are analyzed, using text mining techniques examine changes relative frequency terms associated CS, BERTopic model detect management areas. Additionally, FinBERT classifies content into nine categories, quantifying their relevance across different subsectors. The results confirm progressive towards evidenced shifts thematic priorities reflected significant increase use CS reports. research provides valuable insights for managers, regulators, local communities, enabling design strategies better aligned standards, optimizing business management, strengthening sector.

Language: Английский

Environmental, Social, and Governance (ESG) Dynamics in the Energy Sector: Strategic Approaches for Sustainable Development

Energies, Journal Year: 2024, Volume and Issue: 17(24), P. 6291 - 6291

Published: Dec. 13, 2024

ESG metrics have become increasingly important in evaluating corporate sustainability and meeting regulatory expectations. Thus, it is essential to explore these elements for a clearer understanding. This study examined the environmental (E), social (S), governance (G) scores across various sub-sectors of energy industry. Using systems thinking creating shared value (CSV) approaches, research investigated whether performance varies significantly among how changes one pillar might influence others. Data from 576 companies Thomson Reuters EIKON database were analyzed using ANOVA, correlation, multiple regression. The results revealed distinct differences sub-sectors, with practices often reinforcing each other. However, showed weaker influence, highlighting need further on frameworks clarify underlying reasons integrate better other pillars. has specific implications strategic management provided recommendations studies.

Language: Английский

Sustainable investing: ESG effectiveness and market value in OECD regions

Cogent Economics & Finance, Journal Year: 2024, Volume and Issue: 13(1)

Published: Dec. 27, 2024

This research investigates the impact of Environmental, Social, and Governance (ESG) outcomes on market valuation companies in OECD nations, emphasizing growing importance sustainability developed economies. Motivated by gaps existing literature, study hypothesizes that ESG practices positively influence valuation, mediated financial performance indicators such as profitability operational capability. Using a fixed effect model dataset 1758 firms spanning 2011–2022, analysis assesses both direct indirect effects valuation. The findings reveal improved significantly enhances impacts However, mediating roles these metrics indicate nuanced relationship, with partial mediation observed. concludes robust strategies not only enhance value but also contribute to effectiveness, offering actionable insights for policymakers, business leaders, investors. These results underscore critical role initiatives fostering sustainable development economic growth within countries.

Language: Английский