This
study
aims
to
obtain
evidence
of
the
influence
ESG
performance
on
cost
debt
and
role
independent
committee
in
this
relationship.
The
sample
used
consists
non-financial
companies
listed
Indonesia
Stock
Exchange
from
2011
2019.
final
comprises
205
company-year
observations.
Data
were
processed
using
Generalized
Least
Squares
(GLS)
method
through
STATA
16.0
software.
results
indicate
that
higher
leads
lower
debt.
suggests
creditors
view
as
an
important
practice
be
implemented
a
company.
also
documents
findings
does
not
play
moderating
relationship
between
Management of Environmental Quality An International Journal,
Год журнала:
2024,
Номер
35(6), С. 1193 - 1212
Опубликована: Фев. 19, 2024
Purpose
Seaports
are
vital
in
facilitating
sustainable
development,
and
environmental,
social
governance
(ESG)
factors
significantly
impact
an
organization’s
performance.
Therefore,
this
study
aims
to
identify
evaluate
barriers
strategies
of
green
investments
promote
ESG
practices
within
the
seaport
sector.
Design/methodology/approach
To
fulfill
aim,
a
systematic
literature
review,
interpretive
structural
modeling
matrix
cross-impact
multiplications
were
applied
classification
analysis.
Findings
12
prioritized
categorized
by
experts
focus
group
optimize
efforts
define
materiality
these
implementing
companies.
Practical
implications
The
provide
alternative
approach
for
management
context
seaports
that
can
be
different
regions
experts'
opinion
assessment.
Originality/value
No
prior
studies
assessed
from
port
sector
perspective.
Managerial Finance,
Год журнала:
2024,
Номер
50(10), С. 1727 - 1746
Опубликована: Июль 31, 2024
Purpose
This
study
aims
to
investigate
the
effect
of
ESG
controversies
and
their
moderating
role
in
performance
cost
equity
overall,
short-term
long-term
debt
capital
relationship
European
listed
companies.
Design/methodology/approach
The
employs
two-way
fixed
effects
panel
linear
regression
models
on
balanced
longitudinal
dataset
231
non-financial
companies
MSCI
Europe
Index
2017–2022.
To
check
robustness,
utilises
logistic
with
heteroskedasticity-consistent
standard
errors.
Findings
reveals
significant
(negative)
substantial
(positive).
Additionally,
it
provides
empirical
evidence
crossover
relationship.
Research
limitations/implications
findings
contribute
corporate
practice
empirically
support
legitimacy
stakeholder
theories.
Practical
implications
Companies
can
utilise
results
proactively
enhance
internal
policies
behaviour
align
practices
avoid
controversies,
which
will
translate
into
reduced
costs
for
shareholders
a
lower
charged
by
creditors.
Originality/value
best
authors’
knowledge,
this
is
first
comprehensively
influence
context
Social Responsibility Journal,
Год журнала:
2024,
Номер
20(10), С. 2100 - 2118
Опубликована: Авг. 16, 2024
Purpose
The
study
aims
to
explore
the
role
of
stakeholder
engagement
for
sustainability
materiality
assessment
process.
Design/methodology/approach
develops
a
qualitative
research
approach
based
on
single
case
study.
Triangulated
data
was
collected
from
semi-structured
interviews,
reports
and
archival
materials,
analysed
with
combined
top-down
bottom-up
coding
procedure
generate
explanatory
categories.
Findings
findings
show
that
are
interconnected.
Furthermore,
highlights
circular
perspective
facilitated
by
three
iterative
mechanisms:
interdisciplinarity,
sense
belonging
cultural
mindset.
Originality/value
Despite
extensive
knowledge
regarding
practices
advantages,
understanding
its
interplay
over
time
remains
limited.
Consequently,
analyses
reciprocal
relationship
between
in
way.
Corporate Governance,
Год журнала:
2025,
Номер
25(8), С. 101 - 131
Опубликована: Май 21, 2025
Purpose
This
paper
aims
to
systematize
the
literature
focused
on
environmental,
social
and
governance
(ESG)-based
executive
compensation
(ESGBEC).
Design/methodology/approach
carries
out
a
systematic
review
analysis,
where
first
phase
of
returns
final
set
sampled
articles
analyzed
in
second
with
different
quantitative
bibliometric
analyses
(BA)
able
provide
an
overview
state
art
(performance
analysis)
identify
clusters
existing
themes
(science
mapping).
A
manual
content
analysis
(CA)
is
carried
third
validate
derived
by
BA
add
other
emerging
research
ESGBEC.
Findings
Several
are
identified
grouped,
according
our
own
developed
framework,
into
following
building
blocks:
ESG
factors
which
influence
structure,
ESGBEC
structure
corporate
outcomes
Research
limitations/implications
The
study
not
exempt
from
limitations.
use
specific
keywords,
database
tools
introduces
subjectivity,
despite
methodological
rigour
adopted
paper.
Furthermore,
adopting
theoretical
framework
guides
discussion
results.
Originality/value
contributes
domains
stream
providing
critical
through
lens
original
light
findings
presented
future
avenues
identified.
Sustainability,
Год журнала:
2023,
Номер
16(1), С. 374 - 374
Опубликована: Дек. 31, 2023
Utilities
have
a
key
role
in
the
transition
to
more
economically
and
socially
sustainable
future.
Driven
by
pressures
from
investors,
regulators,
government
society,
companies
across
all
sectors
are
setting
bold
ambitions
for
sustainability.
However,
they
strongly
depend
on
utility
industry
meeting
their
own
sustainability
goals.
Despite
relevance
of
role,
determinants
obstacles
adoption
practices
been
little
investigated
scholars.
This
article
aims
bridge
this
gap
through
systematic
literature
review
72
articles
published
1990
2023
accounting
management
fields.
After
analysis
bibliometric
data
keywords
used
science
mapping,
study
developed
an
in-depth
literature.
Five
different
clusters,
corresponding
main
research
topics
which
has
focused
over
last
30
years,
were
identified.
The
results
highlight
that
expanding
regulation
institutional
coming
governments,
financial
consumers
society
represent
primary
factors
driving
toward
there
still
several
preventing
radically
changing
business
models,
including
high
costs
associated
with
technological
process
innovations
required.
offers
theoretical
practical
contributions
policy
implications.
It
contributes
systematizing
topic,
evidencing
existing
gaps
future
guidelines.
also
outlines
some
managerial
propositions
may
be
useful
practitioners,
governments
policymakers.
Resources Policy,
Год журнала:
2023,
Номер
88, С. 104484 - 104484
Опубликована: Дек. 9, 2023
The
growing
concern
about
environmental,
social,
and
governance
(ESG)
issues
raises
questions
the
presence
of
financial
incentives
that
naturally
offset
—at
least
partially—
higher
operating
costs
stemming
from
ESG-related
investment
policies
in
oil
gas
sector,
which
is
characterized
by
its
strong
environmental
impact.
Building
on
Campbell
Shiller's
present
value
decomposition
using
an
instrumental
variables-based
methodology
to
address
measurement
errors
ESG
scores,
this
paper
we
analyze
effects
corporate
performance
expected
dividend
growth
discount
rates
for
firms
Latin
America
(Latam).
On
one
hand,
our
results
suggest
developed
Latam
are
related
lower
medium-term
rates.
other
practices
adopted
companies
also
future
growth.
These
findings
resulting
active
at
partially
derived
green
transition
sector
Latam,
meaning
efforts
made
improve
their
performance,
together
with
public
initiatives
aimed
covering
a
portion
policies,
can
make
some
unexploitable
reserves
become
viable.
