... (ESG) criteria into corporate strategies. The environmental component is becoming a key driver in the design of compensation policies, reflecting the evolution of corporate governance toward more sustainable and long-term oriented models. This study presents an innovative empirical analysis...

... Publishing Limited Licensed re-use rights only Manager sentiment Stock liquidity Corporate life cycle Large language model ESG Stock market liquidity plays a central role in the efficient functioning of financial markets, influencing price discovery, transaction costs, asset pricing...

...Muhammad Asif; Cory Searcy Purpose This paper examines environmental, social, and governance (ESG) through the lens of key management theories to understand the issues surrounding ESG disclosure, including incentives and motivation driving disclosure, authenticity of disclosure, greenwashing...

...Lianggui Liao; Youshu Li Purpose Environmental, social and governance (ESG) topics have recently received increasing attention from scholars, as regulations increasingly require companies to make mandatory disclosures on environmental and social issues. For instance, the China Securities...

... of sustainability performance, measured through firm-level ESG indicators. Findings Our results indicate that board network centrality has a positive indirect effect on financial performance through improved sustainability performance, even in the absence of a direct link. By identifying sustainability...

...Costanza Mariani; Andrea Caccialanza; Marijana Bugarčić; Marko Slavkovic; Mauro Mancini Purpose This study investigates the influence of environmental, social, and governance (ESG) practices on the performance of project-based organizations (PBOs). It explores how ESG practices contribute...

... capability view (DCV), this study adopted an exploratory qualitative approach. Semi-structured interviews were conducted with infrastructure professionals experienced in digital transformation and Environmental, Social, and Governance (ESG). An inductive thematic analysis was applied to derive insights...

...Jyoti Dua; Anil Kumar Sharma Purpose Our study investigates the association between enterprises’ ESG disclosure and their financial accessibility in significant emerging economies. Furthermore, the study investigates how country-level context moderates the nexus of ESG and financial accessibility...

..., namely Vanguard, Betterment, Wealthfront, Axos Invest, E*Trade Core Portfolios, Ellevest, Merrill Guided Investing, Acorns and SoFi Robo Portfolios. The study explores the RA platforms’ model in light of the increased demand for Environmental, Social and Governance (ESG) and Socially Responsible...

... resources and ESG-related projects. Originality/value For the first time, this study focuses on the intersection of organizational legitimacy and tangible resources for creating sustainable competitive advantages in new venture internationalization efforts. The use of configurational analysis...

...Rose Sebastianelli; Nabil Tamimi; Ozgur Isil; Vincent Rocco Purpose This paper aims to investigate the potential mediating effect of environmental disclosure on the relationship between corporate governance and the disclosure of social information by disaggregating Bloomberg ESG (Environmental...

...Everton Coelho; Mário Augusto; Pedro Torres Purpose This study aims to clarify the influence of different CEO’s political orientation (liberal/conservative) and corporate political activity on ESG performance, considering contingencies related to CEO attributes and corporate governance mechanisms...

...Lorenzo Pratici; Fiorella Pia Salvatore; Simone Fanelli; Antonello Zangrandi; Michele Milone Purpose The purpose of this paper is to understand whether and how the Environmental, Social and Governance (ESG) paradigm can be useful in social reporting in the context of nonprofit healthcare...

..., and Governance (ESG). Design/methodology/approach The ESG concept is used to establish an evaluation indicator system. The Analytic Network Process (ANP) and the Grey System Theory are applied sequentially to determine the green governance grade of energy projects, exemplified by an evaluation of five...

...Federico Lanzalonga; Michele Oppioli; Davide Calandra; Silvana Secinaro Purpose This study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B) industry. By examining...

... a process facilitating the analysis and seamless integration of sustainability into corporate strategy. The goal is to establish an “integrated” ESG governance framework adept at effectively managing institutional pressures. Design/methodology/approach This research employs an action research approach...

...Francesco Gangi; Lucia Michela Daniele; Nicola Varrone; Maria Coscia; Eugenio D'Angelo Purpose The increasing relevance of environmental, social and governance (ESG) engagement has attracted interest in its drivers and effects on business outcomes under different organizational settings...

...Luna Leoni Purpose This paper aims to develop a conceptual framework that jointly considers Environmental, Social and Governance (ESG) factors and organisational resilience (OR) components to ameliorate organisations' understanding of sustainability’s overall requirements and related decision...

...Ivo Hristov; Cory Searcy Purpose The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context...

... under institutional pressures in Russia. We test the impact of various macro- (home democracy, institutional quality, stakeholder pressure) and micro-variables (ESG criteria) that define the organizational identities of MNEs in relation to their withdrawal decisions. Our sample comprises 1,648 companies...