Search Results - subject:"SASB"

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Detecting corporate ESG performance : the role of ESG materiality in corporate financial performance and risks

Yang, Sharon S.; Huang, Jr-Wei; Chen, Hong-Yi; Tsay, … - In: The North American journal of economics and finance : a … 76 (2025), pp. 1-20

Persistent link: https://www.econbiz.de/10015372590

Sustainability reporting standardization as a prerequisite for green post-war reconstruction of the agricultural sector

Metelytsia, Volodymyr - In: Sustainable Development of Economy 47 (2023) 2, pp. 137-145

The article is devoted to the study of standardization of sustainable development reporting in the context of granting Ukraine the status of a candidate for membership in the European Union and crisis phenomena related to Russian military aggression against Ukraine. It has been established that...

Persistent link: https://www.econbiz.de/10014470522

Does environmental materiality matter to corporate financial performance : evidence from 34 countries

Shen, Siyu; Xie, Jun; Fujii, Hidemichi; Keeley, Alexander; … - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 2390-2411

Persistent link: https://www.econbiz.de/10015333594

Beyond the tipping point : the nonlinear impact of material sustainability on investment efficiency

Nazari, Jamal A.; Poursoleyman, Ehsan - In: International review of economics & finance : IREF 101 (2025), pp. 1-26

Persistent link: https://www.econbiz.de/10015457707

Analysts' recommendations on peer-relative comparable sustainability disclosure

Nazari, Jamal A.; Poursoleyman, Ehsan - In: Finance research letters 64 (2024), pp. 1-9

Persistent link: https://www.econbiz.de/10014531789

Beyond apples and oranges : unraveling the complexity in corporate sustainability reporting

Hedley, Timothy; Porco, Barbara; Keiningham, Timothy; … - In: Journal of service management 35 (2024) 4, pp. 512-524

Persistent link: https://www.econbiz.de/10015078057

Material ESG alpha : a fundamentals-based perspective

Ahn, Byung Hyun; Patatoukas, Panos N.; Skiadopoulos, … - In: The accounting review : a publication of the American … 99 (2024) 4, pp. 1-27

Persistent link: https://www.econbiz.de/10014632024

CMBS market evolution and emerging risks

An, Xudong; Cordell, Larry; Smith, Nicholas - 2023 - Revised December 2023

Persistent link: https://www.econbiz.de/10014445338

Mandatory CSR and sustainability reporting : economic analysis and literature review

Christensen, Hans B.; Hail, Luzi; Leuz, Christian - In: Review of accounting studies 26 (2021) 3, pp. 1176-1248

Persistent link: https://www.econbiz.de/10012659674

Material sustainability information and reporting standards : exploring the differences between GRI and SASB

Pizzi, Simone; Principale, Salvatore; De Nuccio, Elbano - In: Meditari accountancy research 31 (2023) 6, pp. 1654-1674

Persistent link: https://www.econbiz.de/10014433049