9 research outputs found
King III Report and CSR
No full textHome Encyclopedia of Sustainable Management Living reference work entry
King III Report and CSR
Silvio Bianchi Martini, Antonio Corvino, Federica Doni & Marika Intenza
Living reference work entry
First Online: 24 March 2023
12 Accesses
Synonyms
Corporate Governance (CG); Corporate Social Responsibility (CSR); King Reports
Definition
The purpose of the chapter is to investigate the “state of the art” on sustainability reporting, in South Africa. Such country represents a worldwide unicum as a consequence of the publication and adoption of the King Reports that significantly improved corporate social responsibility (CSR) disclosure practices
Business model rethinking. A reaction against extraordinary events in the business scenario.
No full text
Environmental innovation in healthcare industry: The moderating role of women on board in cost of debt.
No full textOver recent years, a growing body of empirical evidence highlights a positive correlation between ecological innovation and firm value creation. Building on natural resource-based view and upper echelons theory, this study examines the relationship
between environmental innovation and the cost of debt, by verifying whether and to what extent there is a moderation effect due to the board gender diversity. Using a sample of 458 European firms belonging to the healthcare industry, we carried out a
cross-sectional analysis, given that the sample is based on just the fiscal year 2020. The empirical evidence shows that environmental innovation decreases the cost of debt, by reducing company's perceived risk. In addition, board gender diversity negatively moderates the foregoing relationship. Therefore, our study suggests that public policy makers might underpin environmental innovation policies and specific features on board of directors, since they exert relevant implications on firm's value creation and investors' decisions
