Climate Change and Corporate Financial Performance DOI Open Access
Lian Liu, John Beirne, Dina Azhgaliyeva

и другие.

Journal of risk and financial management, Год журнала: 2024, Номер 17(7), С. 267 - 267

Опубликована: Июнь 27, 2024

Climate change impacts will continue to worsen with rising greenhouse gas (GHG) emissions, underscoring the growing necessity foresee and comprehend impact of climate risks on economic activity. Using quarterly firm-level data 209 firms from People’s Republic China (PRC) over period Q1 2018–Q2 2022, this study estimates firms’ exposure climate-related their financial performance. The results indicate a notable adverse effect rate return, lag around two years. Firms located in more climate-vulnerable coastal areas high-income provinces experience relatively greater negative returns. Our findings have important policy implications for aiming maximize returns through enhanced mitigation adaptation efforts.

Язык: Английский

Circular intellectual capital: integrating circular economy principles into intellectual capital frameworks DOI
Nicola Raimo, Felice Petruzzella, Vitiana L’Abate

и другие.

International Journal of Bank Marketing, Год журнала: 2025, Номер unknown

Опубликована: Май 29, 2025

Purpose The increasing importance of the circular economy has highlighted need to incorporate practices into companies’ intangible assets. However, academic literature not yet fully explored integration principles within intellectual capital (IC) frameworks. This study aims fill this gap by introducing a novel construct – Circular Intellectual Capital (CIC) that integrates broader IC framework. Specifically, it seeks explore extent CIC disclosure (CICD) in non-financial reports and identify factors influencing level such disclosure. Design/methodology/approach develops framework traditional IC. It then conducts manual content analysis assess information disclosed 86 Italian listed companies from MF Italy100 Large Mid Cap index through their reports. Finally, regression model is employed examine determinants CICD. Findings empirical results indicate exhibit low Moreover, findings show firm size profitability positively influence amount disclosed, while financial leverage no significant impact on Practical implications provides practical guidance for how strengthen integrating human, organizational, relational capital. Doing so enables firms enhance sustainability performance, embed circularity strategic processes, build capabilities long-term value creation. should actively communicate improve transparency, reinforce stakeholder trust, competitive positioning transition business models. Originality/value originality lies development CIC, innovative approach bridges two key fields offering new insights can align resources with sustainable practices. Additionally, contributes analyzing CICD its determinants, thereby fresh perspective corporate transparency context initiatives.

Язык: Английский

Процитировано

0

Analyzing the Impact of Global Business Policies on Climate Action: A Conceptual Review DOI Open Access
Daniel Mensah,

Jeanette Owusu,

Peter Agyekum Boateng

и другие.

European Journal of Business Management and Research, Год журнала: 2025, Номер 10(3), С. 88 - 94

Опубликована: Май 20, 2025

The intensifying impacts of climate change demand urgent global action, particularly from multinational corporations (MNCs), whose influence spans trade, innovation, and production. Global business policies play a critical role in aligning corporate strategies with action goals, but challenges such as fragmented regulations inadequate accountability mechanisms persist. This study aims to analyze the intersection contributions focusing on advancing Sustainable Development Goal 13 (SDG 13). A systematic literature review (SLR) synthesizes findings recent peer-reviewed studies, emphasizing theoretical frameworks Institutional Theory Stakeholder Theory. Key reveal dual enablers barriers, highlighting actionable recommendations for policymakers leaders. These include fostering cohesive regulatory frameworks, adopting circular economy practices, integrating Environmental, Social, Governance (ESG) criteria into decision-making. research advances strategic management provides practical insights achieving goals.

Язык: Английский

Процитировано

0

Corporate Sustainability, Sustainable Governance, and Firm Value Efficiency: Evidence from Saudi Listed Companies DOI Open Access
Hind Alofaysan, Sami Jarboui,

Jawaher Binsuwadan

и другие.

Sustainability, Год журнала: 2024, Номер 16(13), С. 5436 - 5436

Опубликована: Июнь 26, 2024

This study aims to explore the synergy between corporate sustainability and sustainable governance its effect on a listed firm’s value efficiency. research studies interaction of these two critical dimensions modern business, highlighting their combined effects firm. We analyze interactions proxy practices 45 Saudi companies measured by Tobin’s Q during period 2014–2022 using True Fixed Effect model. Our results reveal that average firm efficiency firms over 10-year is 87%. findings size board, number board meetings, independence improve efficiency, while ownership concentration has negative impact indicate initiatives can yield favorable

Язык: Английский

Процитировано

2

The effects of corporate social responsibility on organizational performance in the construction industry: the mediating role of organizational innovation and organizational governance DOI
Muttahir Hussain, Xuetong Wang, Liang Hao

и другие.

Environment Development and Sustainability, Год журнала: 2024, Номер unknown

Опубликована: Дек. 16, 2024

Язык: Английский

Процитировано

2

Climate Change and Corporate Financial Performance DOI Open Access
Lian Liu, John Beirne, Dina Azhgaliyeva

и другие.

Journal of risk and financial management, Год журнала: 2024, Номер 17(7), С. 267 - 267

Опубликована: Июнь 27, 2024

Climate change impacts will continue to worsen with rising greenhouse gas (GHG) emissions, underscoring the growing necessity foresee and comprehend impact of climate risks on economic activity. Using quarterly firm-level data 209 firms from People’s Republic China (PRC) over period Q1 2018–Q2 2022, this study estimates firms’ exposure climate-related their financial performance. The results indicate a notable adverse effect rate return, lag around two years. Firms located in more climate-vulnerable coastal areas high-income provinces experience relatively greater negative returns. Our findings have important policy implications for aiming maximize returns through enhanced mitigation adaptation efforts.

Язык: Английский

Процитировано

1