Showing 1 - 10 of 5,095
innovation of the business models, from the adoption of voluntary standards to the acknowledgement of the need to lengthen …
Persistent link: https://www.econbiz.de/10011714977
to climate change. It examines whether female board representation is associated with greater climate change innovation …) are more proactive in terms of investments in climate change innovation. This positive effect does not require a critical … associated with the presence of five or more female directors. Furthermore, female directors influence climate change innovation …
Persistent link: https://www.econbiz.de/10014388688
Environmental management accounting (EMA) has only been approached as an innovation in rare occasions. This researches … focuses on the management accounting innovation “EMA” for several reasons. First, the status of degradation of the environment … companies. In this research, I focus solely on the implementation phase of the innovation cycle. Indeed, implementation is an …
Persistent link: https://www.econbiz.de/10014146843
) criteria into executive compensation is associated with greater innovation output in countries around the world. We also find … compensate for institutional voids and high stakeholder demand for CSR, and thereby foster firm innovation. The results of the … channel analyses suggest that a greater level of employee innovation productivity, enhanced managerial risk-taking, and …
Persistent link: https://www.econbiz.de/10013214459
This paper assesses whether shareholders drive the environmental and social (E&S) performance of firms worldwide. Across 41 countries, institutional ownership is positively associated with E&S performance with additional tests suggests this relation is causal. Institutions are motivated by both...
Persistent link: https://www.econbiz.de/10012052291
"Sustainable investment"-includes a variety of asset classes selected while caring for the causes of environmental, social, and governance (ESG). It is an investment strategy that seeks to combine social and/ or environmental benefits with financial returns, thus linking investor’s social,...
Persistent link: https://www.econbiz.de/10012016034
The current article traces back the scientific interest to cultural levels across the organization at the University of National and World Economy, and especially in the series of Economic Alternatives - an official scientific magazine, issued by this Institution. Further, a wider and critical...
Persistent link: https://www.econbiz.de/10012064466
This paper investigates the divergence of environmental, social, and governance (ESG) ratings. Based on data from six prominent rating agencies - namely, KLD (MSCI Stats), Sustainalytics, Vigeo Eiris (Moody's), RobecoSAM (SP Global), Asset4 (Refinitiv), and MSCI IVA- we decompose the divergence...
Persistent link: https://www.econbiz.de/10012104392
We propose a novel way of measuring the equity portfolio-level environmental and social characteristics of a 13F institution (the “sustainability footprint”) and examine the relation between sustainability footprints and risk-adjusted investment performance. The analysis shows that 13F...
Persistent link: https://www.econbiz.de/10011626640
This paper introduces a new and comprehensive dataset on "alternative" banks in EU and OECD countries. Alternative banks (e.g. ethical, social or sustainable banking) experienced a recent increase in media interest and have been hailed as an answer to the financial crisis but no research exists...
Persistent link: https://www.econbiz.de/10011340250