Article
Business
Douglas A. Adu
Summary: This study contributes to the sustainable development in business literature by examining the impact of a broad corporate governance disclosure index on sustainable banking initiatives and suggesting that quality corporate governance mechanisms play a key role in moderating the relationship between sustainability and performance in Sub-Saharan African banks. The findings imply that sustainable decision-making is positively influenced by corporate governance mechanisms, and that the sustainability-for-performance sensitivity is contingent on the quality of bank's corporate governance structures.
BUSINESS STRATEGY AND THE ENVIRONMENT
(2022)
Article
Business, Finance
Ranjan Das Gupta, Soumya G. Deb
Summary: This study examines the relationship between corporate social and environmental performance (CSP) and financial performance, mediated by global exposure and corporate governance. Using a dynamic fixed effect 2SLS-IV analysis on a comprehensive multi-country dataset, we find that financial performance is not significantly affected by CSP alone, but there is a positive impact when it is mediated by lower internationalization. Additionally, a more independent board can reduce value-destroying managerial activities, while the presence of women directors weakens the positive influence of low internationalization on enhancing financial performance through higher CSP.
FINANCE RESEARCH LETTERS
(2023)
Article
Green & Sustainable Science & Technology
Hung-Jung Siao, Sue-Huai Gau, Jen-Hwa Kuo, Ming-Guo Li, Chang-Jung Sun
Summary: Extreme weather events caused by climate change have increased the importance of sustainability and environmental, social, and governance management (ESGM) in corporate operations and development. This study conducted a bibliometric analysis using the Web of Science Core Collection Database to identify research trends and key themes related to ESGM.
Article
Green & Sustainable Science & Technology
Chi-Jui Huang, Wen-Chyan Ke, Rayleigh Ping-Ying Chiang, Yu-Cian Jhong
Summary: The modern interdependent view of stakeholder theory suggests that responsible sustainability aligns with maximizing profit. This study examines the impact of sustainability, measured in terms of environmental, social, and governance dimensions, on M&A success. The results show that fulfilling social and environmental responsibility is important for long-term M&A success, particularly in addressing cultural friction and brain drain.
JOURNAL OF CLEANER PRODUCTION
(2023)
Article
Business
Douglas A. Adu, Basil Al-Najjar, Thitima Sitthipongpanich
Summary: This paper investigates the impact of corporate governance disclosure on executive compensation and the moderating effect of corporate governance mechanisms on the pay-for-sustainability sensitivity. The findings reveal that well-governed banks offer lower compensation to executives and that executive compensation is positively associated with sustainable banking disclosures. Furthermore, executive compensation is negatively related to environmental performance. The results also demonstrate that the association between executive pay and sustainable banking performance is significantly influenced by corporate governance mechanisms, indicating that the pay-for-sustainability sensitivity improves in banks with high corporate governance quality.
BUSINESS STRATEGY AND THE ENVIRONMENT
(2022)
Article
Business, Finance
Danny Zhao-Xiang Huang
Summary: This paper proposes a comprehensive theoretical framework that positions ESG activities at the core of firm performance. By helping the firm identify key stakeholders and integrating their contributions and demands, it emphasizes the importance of ESG activities for a firm's social license, risk management, and competitive advantage.
ACCOUNTING AND FINANCE
(2022)
Article
Green & Sustainable Science & Technology
Hend Alregab
Summary: This research examines the impact of corporate social responsibility and corporate governance on attracting foreign investors. The findings suggest that improving environmental, social, and governance performance can positively influence foreign investment, with corporate governance having a greater effect.
Article
Green & Sustainable Science & Technology
Oana Marina Batae, Voicu Dan Dragomir, Liliana Feleaga
Summary: This study examines the relationships between ten dimensions of the environmental, social, and governance pillars and financial performance of 39 European banks, finding a positive relationship between emission reductions and financial performance, but an increase in corporate governance quality may negatively affect financial performance. Predictions related to stakeholder theory and the resource-based view were confirmed, while a prediction of stakeholder theory was rejected in this study.
JOURNAL OF CLEANER PRODUCTION
(2021)
Article
Business
Muhammad Nadeem
Summary: The study found that companies with smaller boards are more likely to undertake Supplemental Environmental Projects (SEPs), and those with higher board independence and CEO duality are more frequent in conducting SEPs. Additionally, board gender diversity and the presence of a sustainability committee seem to have no impact on companies' decisions to undertake SEPs.
JOURNAL OF BUSINESS ETHICS
(2021)
Article
Business
Patrick Velte
Summary: This study examines the relationship between environmental performance, carbon performance, and earnings management. It found that environmental performance reduces accrual-based earnings management (ACC) but increases real earnings management (REM). The research makes a significant contribution to understanding this relationship in the European capital market.
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
(2021)
Article
Environmental Sciences
Jing Lin, Md Qamruzzaman
Summary: The study examines the effects of environmental and financial disclosure, IT adoption, and good governance on firms' sustainability. Data from 75 financial institutions in Bangladesh's capital market were collected, and econometric techniques were used to analyze the relationship between the explanatory variables and firm performance. The findings show a positive and significant association between a firm's sustainability and the target explanatory variables. Furthermore, the study establishes a positive linkage between financial and environmental disclosure, IT adoption, good governance, and firm performance sustainability.
FRONTIERS IN ENVIRONMENTAL SCIENCE
(2023)
Article
Business
Francisco Javier Forcadell, Antonio Lorena, Elisa Aracil
Summary: Since stakeholders cannot directly observe CSR efforts, companies use CSR signals to enhance their sustainability claims. The credibility of these signals is influenced by the scrutiny of stakeholders. This study examines how stakeholder scrutiny shapes the credibility of CSR signals and finds a positive effect through the mediated-moderated impact of CSR on firm performance.
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
(2023)
Article
Environmental Sciences
Khouloud Farza, Zied Ftiti, Zaineb Hlioui, Wael Louhichi, Abdelwahed Omri
Summary: The study found that green innovation has a positive impact on financial performance, driving resource efficiency and enhancing corporate reputation, which in turn boosts financial performance.
JOURNAL OF ENVIRONMENTAL MANAGEMENT
(2021)
Article
Business
Xin Bao, Baiqing Sun, Meini Han, Qiang Mai, Han Lin
Summary: Recent research expands the literature on the relationship between corporate integrity culture and ESG performance by finding a positive association between the two. This relationship is driven by the indirect impact of integrity on green innovation, as well as the direct effects of integrity in signaling behavioral integrity to internal stakeholders and verifying integrity culture to external stakeholders.
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
(2023)
Article
Business
Thi H. H. Nguyen, Mohamed H. Elmagrhi, Collins G. Ntim, Yue Wu
Summary: This study examines the impact of governance structures on Chinese firms' environmental performance and how they moderate the link between financial performance and environmental performance. The findings suggest that board size and governing board meetings are positively associated with environmental performance, while board independence and gender diversity have positive, but insignificant association. The internal governance mechanisms have a mixed moderating effect on the financial performance-environmental performance nexus.
BUSINESS STRATEGY AND THE ENVIRONMENT
(2021)
Article
Chemistry, Multidisciplinary
Miguel Marco-Fondevila, Jose M. Moneva, Fernando Llena-Macarulla
APPLIED SCIENCES-BASEL
(2020)
Article
Green & Sustainable Science & Technology
Rudemarlyn Urdaneta, Juan C. Guevara-Perez, Fernando Llena-Macarulla, Jose M. Moneva
Summary: This study finds that the implementation of the Spanish Transparency Law (TL) 19/2013 and UEFA's Financial Fair Play (FFP) regulations has enhanced the transparency and accountability of clubs, with TL providing easier access to financial information and FFP regulations contributing to financial balance and viability of clubs. Furthermore, the study shows that financial performance directly influences the transparency of clubs.
Article
Development Studies
Rodrigo Lozano, Maria Barreiro-Gen, Janna Pietikainen, Carmen Gago-Cortes, Claudio Favi, Maria Teresa Jimenez Munguia, Ferenc Monus, Joao Simao, Javier Benayas, Cheryl Desha, Sevket Bostanci, Ilija Djekic, Jose Mariano Moneva, Orlando Saenz, Bankole Awuzie, Bartlomiej Gladysz
Summary: Currently, higher education institutions are exploring ways to incorporate sustainability into the education system, by investigating and analyzing teaching competences and methods, in order to promote interdisciplinary communication and collaboration among academic disciplines.
SUSTAINABLE DEVELOPMENT
(2022)
Review
Green & Sustainable Science & Technology
Aitor Salesa, Raul Leon, Jose M. Moneva
Summary: This academic work reviews the current research status of circular economy from business, economic, and managerial perspectives. Through analyzing 962 research papers, it is found that the research in circular economy focuses on the barriers to adoption and the collaboration between engineers and economists.
Article
Business, Finance
Francisco J. Lopez-Arceiz, Ana J. Bellostas, Jose M. Moneva
Summary: There are significant differences among European local regulations for NPOs in terms of financial reporting, which are rooted in diverse cultural and non-profit traditions.
ACCOUNTING IN EUROPE
(2021)
Article
Environmental Studies
Luz Maria Marin-Vinuesa, Sabina Scarpellini, Pilar Portillo-Tarragona, Jose M. Moneva
ORGANIZATION & ENVIRONMENT
(2020)
Article
Business, Finance
Eduardo Ortas, Isabel Gallego-alvarez
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL
(2020)
Article
Business
Sabina Scarpellini, Jesus Valero-Gil, Jose M. Moneva, Michele Andreaus
BUSINESS STRATEGY AND THE ENVIRONMENT
(2020)
Article
Business
Eugenio Zubeltzu-Jaka, Igor Alvarez-Etxeberria, Eduardo Ortas
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
(2020)
Article
Green & Sustainable Science & Technology
Jose M. Moneva, Maria Jesus Bonilla-Priego, Eduardo Ortas
JOURNAL OF SUSTAINABLE TOURISM
(2020)
Article
Management
Jose M. Moneva-Abadia, Dolores Gallardo-Vazquez, M. Isabel Sanchez-Hernandez
JOURNAL OF SMALL BUSINESS MANAGEMENT
(2019)
Article
Business, Finance
Carlos Larrinaga, Jose M. Moneva, Eduardo Ortas
SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD
(2019)
Article
Business, Finance
Miguel Marco Fondevila, Jose M. Moneva, Sabina Scarpellini
REVISTA DE CONTABILIDAD-SPANISH ACCOUNTING REVIEW
(2019)
