Environmental, Social, and Governance (ESG) is increasingly recognized as an important contributor to firm performance and market value. Several studies have identified a multitude of factors that influence ESG considerations. In this study, we investigate the influence of board characteristics on the ...
ESG-basedcompensation Thisstudyexaminestheeffectsofboardcharacteristicsandsustainablecompensationpolicyoncarbonreductioninitiativesandgreenhousegas(GHG)emissionsofa,rmWeuse(rm)xedeffectmodeltoanalysedatafrom256non-,nancialUK,rmscoveringaperiodof13years(2002e2014)Ourestimationresultssuggestthatboardindependenceandboardgende...
Using a comprehensive panel data approach and controlling for endogeneity with a two-step system Generalized Method of Moments (GMM) estimator, the analysis explores how diverse board characteristics influence financial outcomes measured by ROA and ROE. Unlike previous studies focused mainly on developed...
Furthermore, the operating systems and the way revenue is generated in this sector is different, due to which this sector is more exposed to risk than other sectors. In addition, due to several unique characteristics of financial firms, such as; different operating mechanisms (Macey & O'Hara,...
Distinguishing between two board attributes of director characteristics and board structures, our study uncovers similarities and inconsistencies regarding the effects of various board characteristics and board structures on CSR performance. First, our study reveals that these attributes do not work in ...
Users should select the efficiency most representative of the on-premises deployment they would like to compare against, based on the equipment and datacenter characteristics here:Low: Physical servers and direct attached storage in small localized datacenter (500-1,999 square feet) Medium: Mix of ...
where Panel B presents the findings of the Mann–Whitney U-test for the univariate test. This test facilitates comparison CSRPD and other company characteristics between family-controlled and non-family-controlled companies. As per Panel A of the table, the mean (median) CSRPD scores for the ...
As the final decision maker, the board of commissioners plays a vital role in the effectiveness of monitoring and implementing ESG, and the effectiveness of the board of commissioners in carrying out their duties is highly dependent on the characteristics or structure of the board of commissioners....
One of the defining characteristics of pension funds is their long-term investment horizon. Unlike individual investors or hedge funds, pension funds operate with an extended time horizon, often spanning several decades. This prolonged investment outlook enables pension funds to allocate capital t...
Board characteristics and ESG disclosure in energy industry: evidence from emerging economies J. Financ. Report. Account., 22 (1) (2024), pp. 7-28 CrossrefView in ScopusGoogle Scholar [41] G. Birindelli, et al. Composition and activity of the board of directors: impact on ESG performance...