[HTML][HTML] Utilising machine learning for corporate social responsibility (CSR) and environmental, social, and governance (ESG) evaluation: Transitioning from …

RK Subramaniam, SD Samuel, M Seera, N Alam - Sustainable Futures, 2024 - Elsevier
Transparency and accountability are critical components of corporate sustainability. This
study uses machine learning and empirical analysis to examine the influence of corporate …

Business Tax reform and CSR engagement: Evidence from China

D Kong, M Xiong, N Qin - International Review of Financial Analysis, 2022 - Elsevier
This study investigates the impacts of tax incentives on firms' CSR engagement. Using the
staggered Business Tax reform in China as exogenous shocks, our difference-in-differences …

ESG performance and CSR awards: Does consistency matter?

A Uyar, C Kuzey, AS Karaman - Finance Research Letters, 2022 - Elsevier
In this study, drawing on social reputation theory, we focus on the non-financial benefit
(social reputation) of ESG engagement via CSR awarding and consider ESG inconsistency …

[HTML][HTML] Do ESG factors improve utilities corporate efficiency and reduce the risk perceived by credit lending institutions? An empirical analysis

S Veltri, ME Bruni, G Iazzolino, D Morea, G Baldissarro - Utilities Policy, 2023 - Elsevier
In a changed scenario, characterized by great attention to environmental, social, and
governance (ESG) factors, few industries feel the pressure more than utilities. The paper …

Did corporate social responsibility vaccinate corporations against COVID-19?

E Poursoleyman, G Mansourfar, MK Hassan… - Journal of Business …, 2024 - Springer
Using an international setting consisting of 5410 corporations domiciled in 24 countries, we
test the insurance-like effect of corporate social responsibility (CSR) performance in the era …

Corporate social responsibility and dividend payout policy in extraordinary time: Empirical study of South Africa

S Buertey, R Ramsawak… - Corporate Social …, 2024 - Wiley Online Library
Corporate social responsibility (CSR) is a strategic tool that firms use to gain competitive
advantage and enhance profitability in the long run, yet its effect on dividend payout in …

Corporate social responsibility, stakeholders' governance and idiosyncratic risk

T Wang, B Yang - Finance Research Letters, 2023 - Elsevier
This paper examines the relationship between corporate social responsibility (CSR) and
idiosyncratic risk and tests the impact of stakeholder governance on the relationship …

Non-performing loans and bank performance: what role does corporate social responsibility play? A system GMM analysis for European banks

R Boussaada, A Hakimi, M Karmani - Journal of Applied Accounting …, 2023 - emerald.com
Purpose This research investigated whether corporate social responsibility (CSR) can
alleviate the negative effect of non-performing loans (NPLs) on bank performance …

The mitigation role of corporate sustainability: Evidence from the CDS spread

S Caiazza, G Galloppo, G La Rosa - Finance Research Letters, 2023 - Elsevier
We investigate the mitigation effect of firms' ESG, a proxy of sustainability, on the CDS
issued by corporations listed on the S&P500. We aim to shed new light on the risk mitigation …

Corporate social responsibility performance and social reputation via corporate social responsibility awarding: is there a threshold effect?

C Kuzey, A Uyar, NOD Ellili… - … : The International Journal …, 2024 - emerald.com
Purpose This study aims to examine the potential threshold effect in the association between
corporate social responsibility (CSR) performance and social reputation …