SRPN: Other Socially Responsible Investment (Topic)最新文献

Integrating ESG Measures and Supply Chain Management: Research Opportunities in the Post-Pandemic Era 整合ESG措施和供应链管理:大流行后时代的研究机会

SRPN: Other Socially Responsible Investment (Topic) Pub Date : 2021-10-10 DOI: 10.2139/ssrn.3939968

Tinglong Dai, Christopher S. Tang

引用次数: 1

Green Information Technology and Environmental Performance of the Banks 绿色资讯科技与银行的环保表现

SRPN: Other Socially Responsible Investment (Topic) Pub Date : 2020-07-23 DOI: 10.22495/jgrv9i3art2

A. Arulrajah, S. Senthilnathan, M. Rathnayake

{"title":"Green Information Technology and Environmental Performance of the Banks","authors":"A. Arulrajah, S. Senthilnathan, M. Rathnayake","doi":"10.22495/jgrv9i3art2","DOIUrl":"https://doi.org/10.22495/jgrv9i3art2","url":null,"abstract":"Information Technology (IT) moves at a fast rate of utilizing modern electrical equipment. Thus, all the sectors of the world economy do face challenges to deal with the environmental problems and their impacts on the work environment and green information technology (GIT) become important to play its role in an efficient and environmentally friendly manner (McCabe, 2009). In Sri Lanka, banks recently shift towards Green IT (GIT) practices. However, there is a gap in the literature and empirical investigations regarding the relationships among GIT practices, Environmental Performances of Banks (EPB) and Employees’ Attitudes on GIT (EAG). Hence, this study aims to explore the relationship between GIT in place and EPB and to assess the possible mediating role of EAG in the relationship between GIT and EPB. The analyses reveal that GIT practices have a positive relationship to and significant impact on EPB. The study also confirms the mediating partial role of EAG in the relationship between GIT and EPB. This study especially contributes to empirically understand the same as an addition to fill the literature gap in relation to GIT, EPB and EAG.","PeriodicalId":118874,"journal":{"name":"SRPN: Other Socially Responsible Investment (Topic)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132926674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Organizational Design and Sustainability 组织设计与可持续性

SRPN: Other Socially Responsible Investment (Topic) Pub Date : 2020-05-09 DOI: 10.2139/ssrn.3813832

Alan S. Gutterman

{"title":"Organizational Design and Sustainability","authors":"Alan S. Gutterman","doi":"10.2139/ssrn.3813832","DOIUrl":"https://doi.org/10.2139/ssrn.3813832","url":null,"abstract":"While more and more directors and executives are acknowledging the importance of sustainability to their strategies for financial success, companies have continued to struggle with embedding sustainability into their core business practices and overall organizational design. In order for the sustainability strategy to be effective and successful, it must align with the structure, competencies and culture of the company. This chapter surveys research that has been done on embedding sustainability into organizational design and structure including guidance on basic steps that should be taken including incorporating sustainability into mission and vision statements, creating an executive position with responsibility for sustainability, providing sustainability training to employees, collecting and reporting data on sustainability performance and incorporating sustainability into financial and non-financial rewards programs. Also addressed is the placement of resources dedicated to sustainability within the organizational structure and accepted practices for staffing the sustainability function. The chapter also investigates ideas for how companies can strengthen and leverage their sustainability resources by partnering with other organizations.","PeriodicalId":118874,"journal":{"name":"SRPN: Other Socially Responsible Investment (Topic)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131644510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Management of Environmental and Social Risks and Topics in the Banking Sector - An Empirical Investigation 银行业环境和社会风险的管理与主题——一项实证调查

SRPN: Other Socially Responsible Investment (Topic) Pub Date : 2020-04-20 DOI: 10.2139/ssrn.3415580

Katrin Hummel, Ute Laun, A. Krauss

{"title":"Management of Environmental and Social Risks and Topics in the Banking Sector - An Empirical Investigation","authors":"Katrin Hummel, Ute Laun, A. Krauss","doi":"10.2139/ssrn.3415580","DOIUrl":"https://doi.org/10.2139/ssrn.3415580","url":null,"abstract":"Abstract This paper investigates how environmental and social (E&S) risks and topics (i. e. E&S issues that are important in terms of adaptation to a changing business environment) are integrated in the banking sector. Despite banks’ key role in steering financial flows towards sustainable development, little is currently known as to whether and how banks integrate E&S aspects into their management control systems and whether this integration translates into E&S performance. Building on prior studies in the environmental management control literature, we design a conceptual model in which we link contextual factors, a proactive strategy approach, E&S management controls, and E&S performance. Following common practice in the banking sector, we differentiate between two paths of E&S management controls: risk management (value protection) and topic management (value creation). Based on survey data for a small sample of 50 European banks, we find evidence that contextual factors, reflected in the perceived power and legitimacy of clients, voluntary standard setters and NGOs, are positively related to a proactive strategy approach. This proactive strategy translates into both topic and risk management. Yet, in the next step, only topic management is positively related to the E&S performance of a bank, but not risk management.","PeriodicalId":118874,"journal":{"name":"SRPN: Other Socially Responsible Investment (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131345705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 14

A Theory of Socially Responsible Investment 社会责任投资理论

SRPN: Other Socially Responsible Investment (Topic) Pub Date : 2020-01-01 DOI: 10.2139/ssrn.3467644

Martin Oehmke, Marcus M. Opp

引用次数: 108

Why Islamic Banks Focus More on Debt-Based Financing Than Equity-Based Which Is More Shariah Compliant? 为什么伊斯兰银行更注重债务融资，而不是更符合伊斯兰教法的股权融资?

SRPN: Other Socially Responsible Investment (Topic) Pub Date : 2019-10-05 DOI: 10.2139/ssrn.3492835

Abdullateef Abdulqadir Maikabara

引用次数: 1

Sustainability in Practice: Ratings, Research and Proprietary Models 实践中的可持续性:评级、研究和专有模型

SRPN: Other Socially Responsible Investment (Topic) Pub Date : 2019-06-16 DOI: 10.2139/ssrn.3410353

C. Amariei

引用次数: 3

What Drives Voluntary Greenhouse Gas Emissions Disclosure? 自愿披露温室气体排放的动力是什么?

SRPN: Other Socially Responsible Investment (Topic) Pub Date : 2019-06-06 DOI: 10.2139/ssrn.3508437

Jonathan M. Harris

{"title":"What Drives Voluntary Greenhouse Gas Emissions Disclosure?","authors":"Jonathan M. Harris","doi":"10.2139/ssrn.3508437","DOIUrl":"https://doi.org/10.2139/ssrn.3508437","url":null,"abstract":"Voluntary disclosure should naturally arise in theory but may not in practice due to real-world frictions. This is important as self-selection bias could lead to erroneous results in statistical analyses of the disclosed data. This paper investigates climate-related disclosure in a comprehensive, global panel of publicly listed firms from 2010-2017, studying a diverse set of firm, sector and geographic characteristics, as predictors of voluntary response to the largest standardized climate-related reporting portal. The patterns I uncover demonstrate evidence of strong behavioral factors as well as being consistent with theories of voluntary disclosure which emphasize the role of disclosure costs and verifiability. Unsurprisingly, I find that firm size, sector, and past response quality predict response. The staged introduction of a reporting fee on the portal provides results that are particularly striking, with the small fee being associated with a significant decrease of up to 3% in the response rate of firms reporting non-assured information but with only an insignificant effect on assured reporters. These results have implications for policymakers seeking to make sustainability disclosure an integral part of financial disclosure, as well as for institutional investors seeking to understand the quality of climate-related disclosures.","PeriodicalId":118874,"journal":{"name":"SRPN: Other Socially Responsible Investment (Topic)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114419517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Innovation from Emerging Markets: The Case of Latin America 新兴市场的创新:拉丁美洲的案例

SRPN: Other Socially Responsible Investment (Topic) Pub Date : 2019-05-01 DOI: 10.2139/ssrn.2135548

Lourdes Casanova, J. Dayton-Johnson, Nils O. Fonstad, Anna Pietikainen

引用次数: 7

Social Housing as Infrastructure: An Investment Pathway 社会住房作为基础设施:一种投资途径

SRPN: Other Socially Responsible Investment (Topic) Pub Date : 2018-11-15 DOI: 10.18408/AHURI-5314301

Julie Lawson, Hal Pawson, L. Troy, R. van den Nouwelant, Carrie Hamilton

引用次数: 36