Do investors incorporate financial materiality? Remapping the environmental information in corporate sustainability reporting

J Xie, Y Tanaka, AR Keeley, H Fujii… - Corporate Social …, 2023 - Wiley Online Library
Although the consideration of financial materiality is important for securing shareholders'
interests, the degree of financial materiality that is considered for existing sustainability …

[HTML][HTML] ESG investing: Does one score fit all investors' preferences?

C Assaf, J Monne, L Harriet, L Meunier - Journal of Cleaner Production, 2024 - Elsevier
ESG investing has been flourishing in the last decade, but it remains unclear how ESG
scores fit investors' preferences. We survey a sample of French retail investors, asking them …

[HTML][HTML] Academic capture in the Anthropocene: a framework to assess climate action in higher education

P Lachapelle, P Belmont, M Grasso, R McCann… - Climatic Change, 2024 - Springer
Higher education institutions have a mandate to serve the public good, yet in many cases
fail to adequately respond to the global climate crisis. The inability of academic institutions to …

[HTML][HTML] The challenges for gender diversity and inclusion in the wind energy industry and the ESG perspective of organizations

MES de Noronha, JAY Lucena, LJ Souza - ESG Studies Review, 2024 - esglawreview.org
Abstract Context: Gender Diversity and Inclusion (D&I) has been a challenge for the energy
and renewable energy industry. The wind energy industry has carried out a series of …

Do Japanese keiretsu promote better CSR activities?

K Yoshida, Y Iino, S Managi - Economic Analysis and Policy, 2022 - Elsevier
This study analyzes the relationship between corporate social responsibility (CSR)-related
activities and supply chain networks. We focus on horizontal corporate groups (keiretsu) as …

Do local government sustainability initiatives impact corporate social sustainability practices?

A Ida, K Yoshida, J Xie, Y Tanaka… - Business Strategy and …, 2024 - Wiley Online Library
This study quantifies the initiatives of local governments' Sustainable Development Goals
(SDGs) and examines their impacts on regional corporate social sustainability practices. Our …

[HTML][HTML] The impact of media coverage on the ESG performance of heavily polluting enterprises in China

S Li, H Long - Discover Sustainability, 2024 - Springer
Based on panel data from 2011 to 2021 encompassing 390 listed enterprises in China, we
investigate the potential influence of media coverage on the Environmental, Social, and …

Os desafios para a diversidade e inclusão de gênero na indústria eólica ea perspectiva ESG das organizações

MES de Noronha, JAY Lucena, FV da Silva… - Journal of Lifestyle …, 2024 - sdgsreview.org
Abstract Gender Diversity and Inclusion (D&I) has been a challenge for the energy and
renewable energy industry. The wind energy industry has carried out a series of practices …

Environmental, Social and Governance Disclosure: Impacts and Prospects

IO Obehi, E Augustine - African Development Finance …, 2024 - uonjournals.uonbi.ac.ke
The study is a review of Environmental, Social and Governance (ESG) disclosure practices
and its impact on businesses as well as its future prospect. ESG disclosure is the practice of …

Advancing Hospital Sustainability: A Multidimensional Index Integrating ESG and Digital Transformation

M Takeda, J Xie, K Kurita, S Managi - Available at SSRN 4710130, 2024 - papers.ssrn.com
Today, most healthcare costs in Japan depend on insurance premiums and public funds.
Since the working population supports both groups, it will be difficult to maintain medical …