Female chief financial officers (CFOs) and environmental decoupling. The moderating impact of sustainability board committees
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DOI: 10.1002/csr.3003
Abstract: This study analyses the link between chief financial officer (CFO) gender and environmental decoupling. Moreover, the moderator effect of sustainability board committees is tested. Based on upper echelons theory, a sample of listed firms headquartered… read more here.
Keywords: sustainability board; environmental decoupling; chief financial; board committees ... See more keywords
The Impact of ESG Regulation on Environmental Decoupling—An Exploratory Study on Polish Listed Companies
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DOI: 10.3390/su16177309
Abstract: The sustainable finance framework implements the regulation to enhance firms’ sustainable reporting and increase market transparency in channeling funds. However, firms are under the pressure of going green and, thus, often demonstrate a propensity to… read more here.
Keywords: impact esg; finance; environmental decoupling; regulation ... See more keywords