769 research outputs found
A literature review on corporate governance and ESG research: Emerging trends and future directions
No full textExtant research emphasizes that corporate governance (CG) significantly influences environmental, social, and governance (ESG) outcomes. This paper undertakes a content analysis and reviews 91 academic articles published in 41 journals over the past 14 years (2010-2023). We examine the role of CG in ESG outcomes by focusing on CG themes, ESG indicators, theories, countries, and empirical methodologies used to address endogeneity. The findings show that several factors collectively impact ESG outcomes positively. Such factors include female directors, institutional investors, independent directors, CEO characteristics, directors' compensation, and sustainability committees. Relatedly, the findings also suggest that family ownership may potentially exert a detrimental effect on ESG performance. Despite the burgeoning evidence on CG and ESG outcomes, we highlight several understudied areas, such as directors' ESG expertise in specific ESG-related sectors and CEO tenure. Furthermore, we ca..
The veil of secrecy: Family firms’ approach to ESG transparency and the role of institutional investors
No full textOur analysis explores the relationship between family ownership and ESG (Environmental, Social, Governance) transparency in Italian companies from 2016–2020, employing agency theory, stakeholder theory, and Socio Emotional Wealth (SEW). We find that family-owned firms typically exhibit lower ESG transparency, especially in social aspects, due to priorities like privacy and legacy. Institutional investors (IIs), however, play a crucial role in enhancing transparency, mitigating the usual opacity in these firms. This highlights the importance of IIs in advancing ESG disclosures, providing strategic insights for addressing the transparency challenges associated with family ownership and improving governance practices to narrow the corporate transparency gap
Exploring the determinants of corporate social performance: does firm size matter?
No full textPurpose – This paper aims to investigate the relationship between relevant company determinants and corporate social performance as measured by the social pillar of the environmental, social and governance (ESG) score, exploring whether firm size matters.
Design/methodology/approach – The authors use the system generalized method of moment estimator for dynamic panel data to analyze an unbalanced panel of firms listed in the STOXX Europe 600 index from 2015 to 2021.
Findings – The results indicate that several board characteristics (size, independence, percentage of nonexecutive members, gender diversity and the presence of a corporate social responsibility sustainability committee) and fewer ESG controversies are associated with higher corporate social performance. However, the results show no relationship between corporate financial performance and the social pillar. Furthermore, the authors demonstrate that large companies and those external to the financial industry show higher social performance.
Practical implications – The findings provide important implications for several stakeholders, including regulators and policymakers. Increasing attention should be directed toward specific firm determinants to enhance corporate social performance.
Originality/value – The authors advance understanding of the existing literature by examining how corporate social performance is influenced by its main corporate determinants
On the road to sustainability: The role of board characteristics in driving ESG performance in Africa
No full textOrchis longicornuPoiret in Sardinia: genetic, morphological and chorological data
No full textData are given on the genetic structure, morphology and chorology of the Long-Spurred
orchid,Orchis longicornuPoiret (1789) from Sardinia and the occurrence in this island of the
morphologically similarOrchis morioL. (1753), often recorded for Sardinia, is investigated. The
genetic analysis of 27 enzyme lo ci in population samples from locations where both species had
been recorded showed that:(i)in the population samples from Sardinia the polymorphic loci are
in Hardy-Weinberg equilibrium;(ii)these samples are genetically poorly differentiated from each
other (average Nei'sD= 0.01): less than 2% of the overall genetic variation observed is
attributable to differences between populations (GST = 0.015);(iii)a high rate of gene flow was
estimated between Sardinian populations:Nm≈ 4, possibly owing to seed dispersal by wind;(iv)when Sardinian samples are compared withO. moriofrom continental Italy, significant differences in genetic variation were observed: average He= 0.16 in the former, 0.12 in thc latter;(v)the genetic distance found between Sardinian populations and those ofO. moriofrom continental
ltaly is relatively high: average Nei'sD= 0.18, average Rogers'D= 0.22;(vi)highly
significant differences in allele frequencies were found at a number of loci (Mdh-2, Sod-3, Pgm-1,
Gpi-1, Gpi-2) between populations from Sardinia and continental Italy, each giving a probability
of correct identification that varies from 0.90 to 1 (diagnostic loci). These findings provide
evidence thatO. moriois not present in the material genetically analyzed from Sardinia, which
includes a single species, apparently corresponding toO. longicornu. The slight heterogeneity
observed at some loci in the Sardinian population samples can be attributed in some cases (e.g.Mdh-1, Adh, Est-6) to local differences, possibly adaptive; in others (e.g.Pgm-1andGpi-l) to
genetic drift effects. The hypothesis that some alleles (Gpi-1100,Dia107,NADHdh-296) found inO. morioand recorded at low frequency in a few Sardinian populations reflect palaeointrogressive
phenomena (owing to sporadical immigrant individuals ofO. moriohaving diluted their
genes inO. longicornugenome through multiple generations of backcrosses) is not sufficiently
supported by the available data. The genetic data are in agreement with the results from
morphological studies. These involved the examination of about 1500 specimens (both alive and
dried) from all over Sardinia, and their comparison with herbarium specimens ofO. longicornufrompatria typica(Algeria) and ofO. moriofrom continental Italy. The typification ofO.
longicornuis given. The specimens from Sardinia correspond well, on a morphological basis, to
the Algerian ones and therefore were all assigned toO. longicornu. Several characters were
considered, differentiatingO. longicornufromO. morioboth in fresh and dried specimens.
However, some of them, currently used in diagnostic keys, show much overlap between the two
species. This explains the quotations ofO. moriofrom Sardinia, that appear to be misidentifications ofO. longicornu. A description ofO. longicornufrom Sardinia is provided, and its
distribution in the island is defined, on the basis of(i)a critical revision of literature rccords, and(ii)the examination of fresh and dried Sardinian specimens.O. longicornuis shown to be
widespread throughout Sardinia, living in many different habitats from 0 to 1500 m a.s.l
Tassonomia biochimica di orchidee europee a livello sopraspecifico
No full textAbbiamo indagato le relazioni genetiche tra varie orchidee europee, mediante elettroforesi multilocus. Questo approccio permette di quantificare la divergenza genetica tra taxa e valutare con un metodo alternativo le relazioni filogenetiche e i tempi di divergenza evolutiva
Synthesis of 3-Cyclopentyloxy-4-methoxy-N-(cycloalkylamino-1-yl)-benzamides and related compounds as new Rolipram-analogues
No full textNatural hybridization and introgression between the Long-Spurred orchid,Orchis longicornuPoiret and the Green-Winged orchid,O. morioL. (Orchidaceae) in Corsica
No full textGenetic studies have revealed in Southern Corsica, near Bonifacio,
not only the existence of sporadic F1hybrids betweenOrchis
longicornuPoiret andO. morioL., but of a hybrid zone
where both parental taxa are more or less introgressed. Our data
indicate complete interfertility between the two taxa, which
should therefore be considered as subspecies of the same biological
species
Arduino for chemical engineering students via game-based learning
No full textThispaper presents author experience in teachingArduino forchemical engineering studentsusingthe game-based learningteaching methodology. Learning outcomes associated to the work included attainment of necessary technical skills related to Arduino and development of essential attributes especially team-working, communication and problem-solving through the proposed game-based learning method. The mechanic of the game proposed is based on the snake-and-ladder board game where students need to complete series of tasks using a customized Arduino learning kits to complete the game. Rubrics were formed to evaluate student’s competency and achievements on the tasks given.Compared to the teacher-centered method, an increased in student performance by at least 40-50% was achieved. The learning structure of the game were formulated to achieve different level of cognitive skills namely comprehension, apply and analysis and therefore, allowed them to meet the learning outcomes. Majority of the students agreed that the game-based learning method conducted has successfully created an enjoyable learning environment and excite their interest on Arduino wherenearly 70% of the respondents believed that the game had made them acquired the lifelong learning and team-working skills
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