Heliyon,
Год журнала:
2024,
Номер
10(3), С. e25008 - e25008
Опубликована: Янв. 21, 2024
Sustainability
is
playing
an
increasingly
important
role
in
analysts'
assessments
of
companies.
Companies
can
address
this
importance
through
a
sustainability
strategy
by
choosing
between
independent
from
the
corporate
(standalone
strategy)
or
integrating
into
their
(integrated
strategy).
For
purpose,
we
investigate
effects
different
stages
integration
on
perceptions
and
buy
recommendations.
Our
results
show
that
analysts
favour
integrated
over
standalone
strategy.
This
finding
reflected
higher
While
leads
to
fewer
recommendations,
does
not
affect
We
discuss
our
findings
relation
stakeholder
theory
voluntary
disclosure
theory.
study
contributes
understanding
how
perceive
iintermediaries
ntegrating
relevant
as
work
capital
market
companies
investors.
Frontiers in Environmental Science,
Год журнала:
2023,
Номер
11
Опубликована: Янв. 30, 2023
In
this
study,
drawing
on
firm
life
cycle
theory,
we
focus
the
corporate
performance
of
Environmental,
Social,
and
Governance
(ESG)
engagement
via
financial
stress
consider
moderate
effect
transparency,
slack,
environmental
uncertainty.
The
industry-year
fixed
effects
panel
regression
analysis
is
executed
based
data
including
11,742
firm-year
observations
for
1,486
Chinese
A-share
listed
companies
from
2010
to
2020.
results
show
that
ESG
can
significantly
improve
at
all
stages,
especially
when
in
growth
stage.
Moreover,
mechanism
shows
risk
mediates
relation
between
corporates
maturity
stages.
association
more
pronounced
information
disclosure
quality
high.
slack
moderates
undermine
Similarly,
decline
stages
corporate,
uncertainty
undermines
performance.
Besides
offering
scientific
evidence
role
ratings
relieving
pressure
promoting
also
inform
regulators
and/or
investors
benefit
engaging
sustainability
transition,
which
has
implications
both
success
regulatory
regime
advancement
long-term
investment
philosophy.
Purpose
The
purpose
of
this
study
is
to
investigate
how
Industry
4.0
(IR
4.0)
operates
within
the
context
post-COVID-19
environment
and
its
impact
on
economic,
environmental
social
sustainability
manufacturing
industry
in
a
developing
economy.
By
delving
into
subject,
authors
aim
understand
mechanisms
through
which
IR
influences
various
facets
sector.
Design/methodology/approach
A
cross-sectional
research
design
used
using
purposive
sampling
hypotheses
were
developed
based
seminal
theories
literature.
Data
was
collected
from
191
Malaysian
firms
that
use
technologies.
partial
least
squares
structural
equation
modeling
technique
explore
post-COVID
uncertainty
impacts
adoption.
Findings
During
highly
uncertain
era
pandemic,
implementation
adoption
has
had
favorable
effect
industry,
enhancing
process
efficiency,
automation
data
granularity.
However,
it
worth
noting
does
not
significantly
contribute
granularity
have
noteworthy
economic
sustainability.
On
other
hand,
efficiency
positive
significant
influence
all
three
dimensions
Moreover,
positively
affects
sustainability,
whereas
both
Research
limitations/implications
This
emphasizes
importance
policy
interventions
harness
transformative
power
address
identified
concerns.
In
addition,
findings
offer
valuable
insights
for
mid-level
operational
managers,
enabling
them
actively
participate
creation
sustainable
policies
partnership
with
top
management.
It
expected
these
actions,
involve
making
necessary
adjustments
process,
will
yield
tangible
outcomes
development.
Originality/value
offers
relationship
between
environment,
referred
as
hyper-uncertainty
