Journal of Economic Behavior & Organization, Год журнала: 2025, Номер 231, С. 106915 - 106915
Опубликована: Фев. 1, 2025
Язык: Английский
Journal of Business Research, Год журнала: 2022, Номер 149, С. 161 - 177
Опубликована: Май 19, 2022
Язык: Английский
Процитировано
87
Journal of Cleaner Production, Год журнала: 2024, Номер 456, С. 142213 - 142213
Опубликована: Апрель 25, 2024
Understanding the determinants of firms' ESG performance is not only a key goal strategic management field, but it also fundamental for addressing world's most pressing environmental and social challenges guarantee survival as well. To date, no comprehensive overview has been carried out that have greatest impact on criteria. In this work, internal external are identified analysed, potential causes discrepancies in research findings explored. This Systematic Literature Review was developed accordance with PRISMA guidelines, whose process led to content analysis results. The current study proves literature direct consequence lack consideration by scholars different usage data providers well variance among countries. Not does represent first pioneering framework topic, could serve guidebook firms wishing improve their performance.
Язык: Английский
Процитировано
47
Journal of Environmental Management, Год журнала: 2024, Номер 359, С. 120977 - 120977
Опубликована: Апрель 27, 2024
Язык: Английский
Процитировано
30
Business Strategy and the Environment, Год журнала: 2024, Номер unknown
Опубликована: Авг. 11, 2024
Abstract This study adopts an innovative, holistic research approach based on fuzzy set qualitative comparative analysis (fs‐QCA) to deeply delve into national cultural dimensions' role in affecting banks' sustainability disclosure practices the Eastern European (EE) region. Accordingly, this aims identify whether one or more configurations of dimensions derived from Hofstede's culture framework are conducive higher levels disclosure, using a sample including five largest banks each country ‘Bucharest Nine’ (B9) area over 2018–2022 period. Results evidence that patterns not homogeneous among operating B9 countries. After introduction Directive 95/2014/EU, some countries maintained relatively constant while others experienced steady growth rates. No dimension alone would likely determine banks, confirming normative pressures influencing EE result combination facets. In particular, fs‐QCA highlights bundle mould stakeholders' expectations investigated countries, exerting enhance their transparency issues. The presence power distance recurs most as factor enabling levels. On other hand, cases, uncertainty avoidance and long‐term orientation is transparency.
Язык: Английский
Процитировано
24
International Review of Economics & Finance, Год журнала: 2025, Номер unknown, С. 103877 - 103877
Опубликована: Янв. 1, 2025
Язык: Английский
Процитировано
2
Journal of Sustainable Finance & Investment, Год журнала: 2022, Номер 14(4), С. 1018 - 1036
Опубликована: Сен. 29, 2022
This paper investigates how investment funds behave in line with European Union (EU)'s Sustainable Finance Disclosure Regulation (SFDR). The SFDR requires to take a clear position respect sustainability objectives, aiming at addressing the threats of greenwashing. However, we still do not know whether are managed accordingly. We frame our study within organizational category theory, using Morningstar Direct data analyze declaring objectives – Article 9– and control group no 6. assess managers financially incentivized achieve either or financial objectives. analysis evidences unexpected results: that self-select into opposite categories have incentives similarly from both perspectives. Our results show hardly distinguish attributes meanings across categories, reflecting fuzziness.
Язык: Английский
Процитировано
44
Corporate Social Responsibility and Environmental Management, Год журнала: 2022, Номер 29(4), С. 809 - 819
Опубликована: Янв. 24, 2022
Abstract Sustainability is becoming the main character of financial industry in Europe, especially after Sustainable Finance Disclosure Regulation (SFDR) 2019/2088, which came into force on March 10th, 2021. However, despite top‐down indications for disclosing and reporting sustainability practices provided by this new policy, actors still lack a comprehensive framework how to track measure their social environmental contributions within perimeter novel institutional context. This paper discusses implications brought SDFR builds conceptual link with impact measurement practices. In particular, article provides that identifies strategic approaches tools building more sustainable finance, finance focused purest dimension blended value attentive development.
Язык: Английский
Процитировано
41
International Review of Financial Analysis, Год журнала: 2025, Номер unknown, С. 104024 - 104024
Опубликована: Март 1, 2025
Язык: Английский
Процитировано
1
Journal of Business Research, Год журнала: 2023, Номер 170, С. 114327 - 114327
Опубликована: Окт. 11, 2023
Язык: Английский
Процитировано
21
Managing Global Transitions, Год журнала: 2023, Номер 21(1)
Опубликована: Март 24, 2023
This paper attempts to formulate new theories of sustainable finance, meeting a need establish set propositions that can help us understand the behaviour and actions economic agents towards finance. The used literature survey theoretical relationship between finance agents. proposed six namely, priority theory resource peer emulation life span positive signalling system disruption These offer believable explanations for Academics, policy makers, economists, researchers students will find these very useful in their work
Язык: Английский
Процитировано
18