How can organizations measure the integration of environmental, social, and governance (ESG) criteria? Validation of an instrument using item response theory to …

AS Barbosa, MC Crispim, LB da Silva… - … Strategy and the …, 2024 - Wiley Online Library
Abstract Evaluation of corporate sustainability parameters has become part of organizational
management. Item Response Theory (IRT) serves as a valuable approach for quantifying …

[HTML][HTML] Assessing the influence of climate risk, carbon allowances, and technological factors on the ESG market in the European union

UK Pata, KS Mohammed, V Serret, MT Kartal - Borsa Istanbul Review, 2024 - Elsevier
Abstract Environmental, Social, and Governance (ESG) is a market for environmental criteria
that has recently attracted the attention of policymakers and in particular European Union …

Does board knowledge matter for ESG performance in the European banking industry?

P Agnese, FR Arduino, M Cerciello… - Corporate Social …, 2024 - Wiley Online Library
This study investigates the influence of the knowledge endowment of directors on the
environmental, social, and governance (ESG) performance in the banking industry. Applying …

Environmental, social and governance assets and diversity scores: exploring their relationship to carbon emissions in global companies

MA Koseoglu, HE Arici, MB Saydam… - Management …, 2024 - emerald.com
Purpose The interconnected challenges of climate change and social inclusivity have
placed unprecedented pressure on businesses to adopt responsible practices. While …

[HTML][HTML] ESG controversies and insolvency risk: evidence from the insurance industry

P Giráldez-Puig, I Moreno, L Perez-Calero… - Management …, 2024 - emerald.com
Purpose This study investigates the relationships between environmental, social, and
governance (ESG) controversies and insolvency risk in the insurance sector. Drawing from …

Environmental, social and governance performance and firm value: does ownership concentration matter?

THD Truong - Management Decision, 2024 - emerald.com
Purpose This paper has a dual purpose: to produce a clear panorama of microfactors
behind the implementation of environmental, social and governance (ESG) in emergent …

Do board monitoring and audit committee quality help risky firms reduce CSR controversies?

C Kuzey, H Al-Shaer, A Uyar, AS Karaman - Review of Quantitative …, 2024 - Springer
This study focuses on potential inhibiting and driving factors of corporate social
responsibility (CSR) controversies including board monitoring intensity and audit committee …