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An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia

Sam, Choon-Yin; Tiong, Paul N. C. - In: Journal of Economics Library 2 (2015) 1, pp. 3-14

known about the quality of the assurance statements of the corporate responsibility reports of banks in Australia. This … research study fills the gap in the literature by investigating the corporate responsibility report assurance statements of the … Big Four banks in Australia. The assurance statements are evaluated against the criteria provided by O’Dwyer and Owen …

Persistent link: https://www.econbiz.de/10010494626

Responsible Investment and Responsible Consumption

Hakenes, Hendrik; Schliephake, Eva - 2022

Persistent link: https://www.econbiz.de/10013359218

Sustainability and private investors

Buchanan, Bonnie; Silvola, Hanna; Vähämaa, Emilia - 2023

Private investors are an increasingly important voice in sustainability challenges. We examine investors' attitudes and behavior towards sustainable investing through a survey of 5,030 Finnish private investors. We document that 60 percent of all respondents consider environmental, social, and...

Persistent link: https://www.econbiz.de/10014420702

Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe

Kordsachia, Othar; Focke, Maximilian; Velte, Patrick - In: Review of Managerial Science 16 (2021) 5, pp. 1409-1436

In light of current climate change discussions, this paper analyzes the effect of ownership structure on a firm's environmental performance with a subsequent focus on corporate emission reduction. Based on a cross-national European sample consisting of 7384 firm-year observations between 2008...

Persistent link: https://www.econbiz.de/10014501892

Corporate Social Performance and the Likelihood of Bankruptcy: Evidence from a Period of Economic Upswing

Habermann, Florian; Fischer, Felix Bernhard - In: Journal of Business Ethics 182 (2021) 1, pp. 243-259

The paper aims to investigate the effects of corporate social performance (CSP) on bankruptcy likelihood in times of economic upswing. This is important because prior related literature focused on data containing times of economic crises. We measure bankruptcy likelihood with the Altman Z score...

Persistent link: https://www.econbiz.de/10014502011

A risk management perspective on CSR and the marginal cost of debt: empirical evidence from Europe

Kordsachia, Othar - In: Review of Managerial Science 15 (2020) 6, pp. 1611-1643

study also examines the association between CSR assurance and credit costs and provides evidence that creditors reward non …

Persistent link: https://www.econbiz.de/10014503950

Environmental, social and corporate governance (ESG) on the financial performance of listed mining firms in South Africa

Evans, Dylan; Kramer, Grace Anna; Lanfranchi, Marco; … - In: International Journal of Business and Economic Sciences … 16 (2023) 2, pp. 42-52

Purpose: This study aimed to determine the relationship between the environmental, social, and governance factors (ESG) and the financial performance of mining firms within South Africa. Prior research has focussed primarily on the ESG components and lacked further investigation on the...

Persistent link: https://www.econbiz.de/10014512645

Drei Mißverständnisse zum Thema Shareholder Value

Schmidt, Reinhard H.; Maßmann, Jens - 1999

Die Empfehlung, das Shareholder-Value-Konzept zur Grundlage der Unternehmenspolitik zu machen, erscheint um so überzeugender und wird vermutlich um so eher akzeptiert, (1) je lohnender die Shareholder-Value-Orientierung für die Aktionäre ist, (2) je eindeutiger es ist, wie die Empfehlung...

Persistent link: https://www.econbiz.de/10010316270

The impact of board gender diversity on capital structure: Evidence from the Ethiopian banking sector

Hordofa, Dereje Fedasa - In: Cogent Business & Management 10 (2023) 3, pp. 1-26

This study examined the influence of gender diversity on capital structure decisions among Ethiopian banks from 2010 to 2022. Clarifying the relationships between board composition and strategic financing choices carries academic and practical significance. Research questions focused on whether...

Persistent link: https://www.econbiz.de/10014527324

Boardroom dynamics: The power of board composition and gender diversity in shaping capital structure

Yakubu, Ibrahim Nandom; Oumarou, Seydou - In: Cogent Business & Management 10 (2023) 2, pp. 1-19

This study investigates the impact of board composition and gender diversity on capital structure using a dataset comprising 30 publicly traded Ghanaian firms from 2008 to 2018. By employing the system generalized method of moments (GMM) as the analytical technique and controlling for firm size...

Persistent link: https://www.econbiz.de/10014527556