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.
Sustainability,
Год журнала:
2023,
Номер
15(20), С. 14750 - 14750
Опубликована: Окт. 11, 2023
With
the
establishment
of
China’s
“dual
carbon”
target
and
promotion
high-quality
development
strategy,
role
green
innovation
has
become
increasingly
important.
Corporate
ESG
innovation,
as
a
guiding
principle
for
companies
to
practice
sustainable
an
important
signal
evaluating
their
environmental
social
responsibilities
well
corporate
governance
level,
deserves
in-depth
research
on
its
impact
performance.
This
paper
empirically
analyzes
effect
(Environmental,
Social
Governance)
performance
using
Chinese
A-share
listed
sample
from
2009
2021.
The
shows
that
can
enhance
Mechanism
analysis
reveals
mainly
improves
by
alleviating
financing
constraints
enhancing
human
capital.
Further
all
three
sub-dimensions
contribute
improving
performance,
with
strongest
observed
in
not
only
enhances
strategic
independent
but
also
substantial
collaborative
Therefore,
government
should
improve
information
disclosure
system,
increase
support
excellent
local
talent
policies
attract
talents.
Investors
incorporate
into
decision-making
strengthen
identification
use
information.
Companies
formulate
strategies,
relevant
investments,
prioritize
improvement,
quality
through
various
means.
Journal of Applied Accounting Research,
Год журнала:
2023,
Номер
25(2), С. 221 - 239
Опубликована: Июнь 27, 2023
Purpose
This
paper
examines
the
mediation
role
of
green
innovation
in
relationship
between
corporate
social
responsibility
and
environmental
performance
manufacturing
firms
Ghana.
Design/methodology/approach
The
chose
African
emerging
markets
surveyed
managers
from
firms.
With
301
questionnaires
qualified
for
this
study’s
final
analyses,
authors
adopt
multiple
regression
with
models
to
estimates
nexus
among
study
variables.
Findings
Results
evidence
that
both
has
a
positive
significant
impact
on
performance.
Interestingly,
find
significantly
improves
through
indicating
could
essentially
build
their
dynamic
resource
capabilities
sustainability
leading
enhanced
Research
limitations/implications
develops
resource-based
view
firm
illustrating
how
use
resources
strategic
competitive
advantage,
which
leads
improved
highlights
relationships.
Practical
implications
study's
results
provide
insights
owners
companies
integrate
ensure
sustainability.
Furthermore,
policy
makers
should
encourage
when
design
sustainable
development
systems
industry.
Originality/value
provides
valuable
model
showing
mediates
improve
advantages
considering
small,
medium,
large
enterprises
countries.
PLoS ONE,
Год журнала:
2023,
Номер
18(5), С. e0284803 - e0284803
Опубликована: Май 17, 2023
China
is
in
a
critical
stage
of
economic
growth
mode
transformation.
The
digital
transformation
the
manufacturing
industry
may
create
new
impetus
and
models
for
growth.
Taking
25
prefecture-level
cities
Yangtze
River
Delta
region
as
research
object,
we
explore
process
verifies
its
theoretical
mechanism
promoting
through
industrial
structure.
A
panel
model
based
on
improved
Feder
two-sector
multiple
mediating
effect
are
established
to
dynamic
promote
restructuring.
results
show
that
relatively
high,
speed
has
been
accelerating
recent
years.
can
change
structure
form
driving
force
key
improve
level
extend
length
chain.
Based
these,
propose
measures
upgrading
sustainable
development
China’s
economy.
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.
