Frontiers in Public Health,
Год журнала:
2025,
Номер
13
Опубликована: Фев. 18, 2025
During
the
COVID-19
pandemic,
vaccines
and
specific
drugs
are
seen
as
indispensable
solutions
to
ending
or
responding
pharmaceutical
enterprises
in
spotlight.
The
Chinese
government
has
made
active
efforts
guide
make
appropriate
social
contribution
during
public
health
emergency.
This
study
explores
how
government-enterprise
relationship
promotes
this
process.
Using
financial
textual
data
of
China's
listed
companies
policy
from
official
website
health-related
departments,
drew
through
text
analysis,
established
response
index
government-the
alignment
(GE_Ali)
based
on
formula
elasticity
for
reference.
Then
a
series
regressions
used
do
empirical
tests.
found
more
responsive
were
government,
greater
their
society
mainly
increasing
intensity
drug
R&D,
production
promotion,
good
communication
mechanism
between
two
formed
mediating
effect.
nature
state
ownership,
presence
embedded
party
organizations,
location
provincial
capital
city
had
significant
effects
realization
high
level
positively
affecting
contribution.
confirms
that
part
governance,
which
is
global
hotspot,
embedding
organizations.
It
also
indicates
needs
re-recognize
its
key
role
shaping
contribution,
especially
distinguishing
responsibilities
normal
emergency
situations.
International Review of Economics & Finance,
Год журнала:
2024,
Номер
96, С. 103530 - 103530
Опубликована: Авг. 23, 2024
Stakeholder
theory
calls
for
effective
stakeholder
management
in
the
interest
of
sustainable
businesses.
Whilst
there
is
a
need
to
redefine
'stakeholders',
investors
(i.e.
shareholders)
can
play
an
essential
role
bringing
paradigm
shift
shaping
current
business
practices.
In
recent
times,
'Environment,
Society
and
Governance'
(ESG)
approach
has
emerged
as
alternative
form
investment
key
seeking
change.
However,
certain
deficiencies
have
been
identified
when
it
comes
ESG
strategies,
which
led
disagreements
among
investors.
To
plug
this
gap
overcome
challenge,
we
propose
framework
based
on
practices
that
holistically
adds
value
inclusive
all
stakeholders.
end,
conducted
semi-structured
interviews
with
social
entrepreneurs,
academics,
experts
from
financial
services
industry
emerging
country
context,
namely
India.
Based
our
text
analysis
interview
data,
'Holistic
Value
Addition'
(HVA)
builds
value-addition
by
businesses
towards
its
We
envisage
adoption
will
help
sustain
agenda.
Business Strategy and the Environment,
Год журнала:
2023,
Номер
33(2), С. 1040 - 1050
Опубликована: Авг. 16, 2023
Abstract
Building
on
the
contingency
theory,
paper
aims
to
shed
light
contribution
provided
by
technological
innovation
sustainability
reporting
quality.
A
fuzzy
expert
system
(FES)
was
developed
evaluate
cumulative
effects
related
adoption
of
digital
devices
in
practices.
The
analysis
underlined
enabling
role
covered
Sustainable
Enterprise
Resources
Planning
(S‐ERP)
systems
processes.
In
detail,
we
found
that
disclosure
environmental
information
using
platforms
can
lead
analysts
a
more
accurate
evaluation.
Corporate Social Responsibility and Environmental Management,
Год журнала:
2024,
Номер
31(6), С. 6131 - 6149
Опубликована: Июль 19, 2024
Abstract
This
study
offers
a
systematic
review
of
the
evolution
and
characteristics
research
on
corporate
Environmental,
Social,
Governance
(ESG)
performance,
with
particular
focus
changes
influenced
by
COVID‐19
pandemic.
Using
bibliometric
analysis,
this
examines
340
scholarly
articles
ESG
performance
published
between
2006
January
2023,
documenting
expansion
in
post‐COVID‐19
era.
Our
findings
identify
key
themes,
including
social
responsibility,
sustainability
reporting,
strategy,
financial
environmental
performance.
The
introduces
theoretical
framework
rooted
resource‐based
view,
legitimacy,
institutional,
stakeholder
theories
to
explore
impacts
implementations
during
after
It
highlights
essential
roles
played
influential
journals,
authors,
countries
such
as
China,
USA,
Italy,
demonstrating
interdisciplinary
growth
studies.
Additionally,
underscores
pandemic's
impact
practices,
stressing
necessity
for
standardized
metrics
crucial
role
regulatory
frameworks.
recommends
adapting
frameworks
align
post‐pandemic
realities
calls
inclusion
both
qualitative
global
perspective
future
research.
Applied Sciences,
Год журнала:
2024,
Номер
14(14), С. 6024 - 6024
Опубликована: Июль 10, 2024
In
pursuit
of
profit
maximization
through
practices
that
promote
sustainable
development,
companies
increasingly
use
environmental,
social,
and
governance
(ESG)
criteria
to
guide
investment.
However,
there
are
challenges
in
implementing
these
across
diverse
sectors,
such
as
the
construction
industry,
especially
emerging
countries
with
limited
related
studies.
This
study
validated
ESG
industry
an
country
like
Brazil,
considering
its
relationship
United
Nations
Sustainable
Development
Goals
(SDGs).
A
literature
review
identified
associated
implementation,
followed
by
development
a
questionnaire
based
on
challenges.
Subsequently,
was
administered
professionals
using
Lawshe
method.
Twenty-seven
were
identified,
which
twelve
validated,
including
lack
standardized
performance
indicators,
regulatory
guidelines
practices,
organizational
resistance,
insufficient
transparency
non-financial
indicators.
provides
guidance
for
overcoming
successful
adoption
industry.
It
also
identifies
most-impacted
SDGs
lays
foundation
future
actions
promoting
countries.
Energy Economics,
Год журнала:
2024,
Номер
136, С. 107704 - 107704
Опубликована: Июнь 15, 2024
This
is
the
first
article
to
demonstrate
negative
impact
of
air
pollution
as
an
informal
institution
on
firms'
ESG
scores
with
listed
manufacturing
firms
in
China
from
2010
2020.
It
based
causal
attribution
theory
and
risk
perception
theory.
We
argue
that,
under
current
rating
system,
issues
may
be
overly
attributed
firms,
resulting
decreased
scores.
find
that
when
PM2.5
concentration
increases
by
1
μg/m3,
decrease
roughly
0.3
points.
These
results
remained
significant
after
a
series
robustness
tests
instrumental
variable
regressions.
heavily
polluting
industries
are
almost
twice
affected
those
non-heavily
industries.
The
labor-intensive
also
significantly
higher
than
capital-intensive
firms.
State-owned
large-scale
less
private
or
small
show
information
asymmetry
important
influencing
mechanism.
Firms
can
reduce
influence
through
active
disclosure
external
media
reports.
note
increasing
firm
survival
risks.
Our
enrich
literature
contribute
understanding
institutions
Journal of financial reporting & accounting,
Год журнала:
2025,
Номер
unknown
Опубликована: Март 17, 2025
Purpose
Environmental,
Social
and
Governance
reporting
(ESG)
has
attained
immense
importance
among
academicians,
policymakers
strategic
partners
of
business
leaders.
Due
to
high
regulatory
measures,
this
topic
is
becoming
one
the
most
sustainable
themes
emerging
areas.
There
ample
literature
on
ESG
as
a
goal
(SBG),
but
only
few
studies
have
identified
factors
that
encourage
adoption
reporting.
The
research
aims
identify,
determine
analyse
enablers
adopting
in
developing
economy
India.
Design/methodology/approach
This
study
explores
facilitate
practices
A
thorough
review
expert
interviews
were
organized
accomplish
study’s
goals.
Initially
identifying
23
through
interviews,
paper
left
with
nine
key
enablers.
Through
an
empirical
analysis
using
m-TISM
MICMAC
analysis,
current
formulated
hierarchical
structure
relationship
between
strategic,
operational
performance
variables.
Findings
findings
highlighted
variables
at
bottom
model
–
framework
for
standardized
code
(E1),
corporate
governance
reforms
(E2)
efforts
(E3)
are
determinants
designed
successful
adoption.
Research
limitations/implications
To
capitalize
these
facilitators,
government
must
impose
mandatory
disclosure
advance
policies,
rules
advantages
Encouraging
wider
involves
aiding
SMEs
implementing
providing
incentives
like
tax
relief,
or
subsidies
outstanding
performance.
Originality/value
best
authors’
knowledge,
first
field
use
TISM
MICMAC-based
models
identify
