... responsibility and sustainability reporting (BRSR) Qualitative methods Grounded theory G18 G34 Q56 The concept of environmental, social and governance (ESG) was first introduced in the year 2004 in a report titled “Who Cares Wins,” and subsequently was part of the United Nations’ Principles...

... Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Corporate governance Qualitative research Financial performance Board composition Semi-structured interview G32 G34 L25 Corporate governance has received significantly more attention...

... governance G30 G15 G34 Cash represents a major element in most firms’ set of assets. Cash has importance, and investment of this type has been discussed by a number of authors including the following: Opler et al. (1999) , Dittmar et al. (2003) , Brigham and Daves (2004...

... Publishing Limited Licensed re-use rights only Agency theory Corporate governance M & A Executive compensation Contracting theory Share options policy G30 G34 J33 L14 M52 Extracting value from the human capital of chief executive officers (CEOs) is complicated by problems...

... creation Entrepreneurial finance G32 G34 L25 Established literature has shown that private equity (PE) firms pursue value creation measures in their portfolio firms during the investment phase to achieve outstanding returns (Achtleitner et al., 2014 ; Jensen, 1989...