{"title":"Does corporate governance influence ESG indicators? Evidence from the U.S. banking sector","authors":"P. Capuano","doi":"10.22495/nosrcgp10","DOIUrl":"https://doi.org/10.22495/nosrcgp10","url":null,"abstract":"This study aims to verify if the environmental, social and governance (ESG) indicators are influenced by the governance structure of the banks. Previous studies have provided conflicting results on this association. The sample analyzed includes all banks listed in the U.S. in the period 2018–2022. The methodology used concerns multiple regression on panel data with fixed effects also considering some control variables to make the model more robust. The first results of the statistical analysis show that some governance variables have a significant influence on ESG factors. The results of this research can help banks and regulators to define the guidelines for improving the bank’s performance in environmental, social and governance terms.","PeriodicalId":122992,"journal":{"name":"New outlooks for the scholarly research in corporate governance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127069474","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}
{"title":"Practical contributions of applied & organizational neuroscience to corporate governance","authors":"Iliana Evangelina Haro Leon","doi":"10.22495/nosrcgp20","DOIUrl":"https://doi.org/10.22495/nosrcgp20","url":null,"abstract":"From the Industrial Revolution that took place between the XVIII and XIX centuries to the coin of the term the “Fourth Industrial Revolution” (Schwab, 2016) almost 300 years have passed. During this period, the industry evolved from steam power and its influence on labour, production, and even society composition (Nuvolari et al., 2021) to a current context that is characterised by physical, digital, and biological megatrends and pioneering scientific and technological innovations (Philbeck & Davis, 2018). However, the human brain, the organ responsible for dealing with the uncertainty and challenges of the Fourth Industrial Revolution, has not evolved in similar terms neither at a similar speed than organizations (González-Forero & Gardner, 2018; Scarlett, 2019). For the human brain the main goal is still survival (Barker et al., 2018), and to ensure it, it performs according to biological, genetical, neuronal, and hormonal principles (Bear et al., 2015; Kandel et al., 2021), and also under the basis of patterns, behaviours, habits, and heuristics","PeriodicalId":122992,"journal":{"name":"New outlooks for the scholarly research in corporate governance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133787314","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}
{"title":"The dynamics of capital structure","authors":"Dachen Sheng, Heather Montgomery","doi":"10.22495/nosrcgp17","DOIUrl":"https://doi.org/10.22495/nosrcgp17","url":null,"abstract":"The research explores the causality relationship between dividend distribution and capital structure among Chinese stock exchange-listed manufacturing firms. The research results confirm the pecking order theory and discover a non-linear U-shaped relationship between firm performances and dividend distributions. State-owned enterprises (SOEs) prefer more steady and regular dividends than private firms","PeriodicalId":122992,"journal":{"name":"New outlooks for the scholarly research in corporate governance","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125943776","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}
{"title":"Repurposing business recovery employed by Christian business leaders during the COVID-19 pandemic","authors":"eremiah M. Kapotwe, N. H. Bamata","doi":"10.22495/nosrcgp9","DOIUrl":"https://doi.org/10.22495/nosrcgp9","url":null,"abstract":"The study looks at the different approaches taken by Christian business leaders to deal with the COVID-19 crisis and keep their businesses successful. The methodology used in this study combines quantitative and qualitative techniques. The study’s participants were Christian senior managers and business owners in Central Durban, KwaZulu-Natal. The results of this study proved that during the COVID-19 crisis, Christian leaders who exhibited high levels of resilience were able to survive and, in some cases, thrive. Leaders who exhibited fortitude and a positive outlook may have helped their followers become more resilient, which helped them survive the crisis.","PeriodicalId":122992,"journal":{"name":"New outlooks for the scholarly research in corporate governance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122093223","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}
{"title":"Increased sustainability initiatives among the largest Canadian firms: Routine, strategic or board oversight","authors":"Ranjita M. Singh","doi":"10.22495/nosrcgp12","DOIUrl":"https://doi.org/10.22495/nosrcgp12","url":null,"abstract":"Using a multi-theory framework, we analyze why there is a difference in reporting between firms in their number of sustainability indicators. Firms not only need to earn profits but also contribute to the well-being of society and the environment. A firm’s corporate social responsibility (CSR) activities as visible from its sustainability reporting disclosure help it in various ways such as gaining greater legitimacy among its stakeholders, improving its competitive advantage (Grant et al., 2015), attracting talent (Turban & Greening, 1996), reducing risk (Godfrey et al., 2009), etc. Formal sustainability reporting has been available for over two decades and is no longer considered novel. However, the diversity and details in their reporting differ among these firms","PeriodicalId":122992,"journal":{"name":"New outlooks for the scholarly research in corporate governance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129468656","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}
{"title":"Enhancing corporate governance: A conceptual approach to artificial intelligence usage","authors":"A. Correia, Pedro B. Água","doi":"10.22495/nosrcgp23","DOIUrl":"https://doi.org/10.22495/nosrcgp23","url":null,"abstract":"In this exploratory study, we examine the intersection of corporate governance (CG) and artificial intelligence (AI), addressing the essential question: how can AI be utilized to improve ethical and transparent decision-making in the corporate endeavour? Using current research on organizational governance, AI ethics, and data science, our study examines the potential of AI to augment conventional governance mechanisms, as well as the ethical dilemmas and challenges it may present. We propose a conceptual framework based on the principles of separation of ownership and control while considering data ethics, which will be supported and validated in the future by an empirical study.","PeriodicalId":122992,"journal":{"name":"New outlooks for the scholarly research in corporate governance","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125432600","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}
{"title":"ESG and business valuation: Research needs","authors":"P. Ulrich, Felix Stockert","doi":"10.22495/nosrcgp14","DOIUrl":"https://doi.org/10.22495/nosrcgp14","url":null,"abstract":"In the context of mergers and acquisitions (M&A), the environmental, social, and corporate governance (ESG) score is becoming increasingly important. According to a study, 73% of the companies surveyed take the ESG score into account during due diligence and 91% say non-financial performance has played a key role in their investment decisions over the past 12 months (Rogl & Gehmayr, 2020). According to another study, companies with higher ESG scores achieve a higher enterprise value in a transaction (KPMG, 2022, p. 6) or a higher announcement yield (Rehm et al., 2012). The enterprise value in dependence on the ESG score represents a relevant field of investigation. In principle, a firm valuation or price determination for a transaction can be carried out using various methods. The most common method is the discounted cash flow method, whereby future cash flows of the company are discounted with its weighted capital costs (WACC) (Hasler, 2011, p. 213).","PeriodicalId":122992,"journal":{"name":"New outlooks for the scholarly research in corporate governance","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117077035","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}
Tabani Moyo, C. G. Proches, E. Mutambara, U. Singh
{"title":"Study of Twitter as a social blog and its impact on the intersectionality of corporate governance and corporate reputation management in the telecommunications industry.","authors":"Tabani Moyo, C. G. Proches, E. Mutambara, U. Singh","doi":"10.22495/nosrcgp21","DOIUrl":"https://doi.org/10.22495/nosrcgp21","url":null,"abstract":"This is a study of Twitter as a social blog and its impact on the intersectionality of corporate governance and corporate reputation management in the Zimbabwean telecommunications industry. The study reveals that the use of social blogs in managing corporate reputation in the digital era depends on good corporate reputation practices. The research shows that there is a positive link between Twitter and customers’ usage of this social blog.","PeriodicalId":122992,"journal":{"name":"New outlooks for the scholarly research in corporate governance","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129191492","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}
{"title":"Exploring different CSR approaches predicting firm competitiveness","authors":"Tingting Sun","doi":"10.22495/nosrcgp6","DOIUrl":"https://doi.org/10.22495/nosrcgp6","url":null,"abstract":"Drawing upon signaling and organizational commitment theories, this study clusters unobtrusive corporate social responsibility (CSR) behaviors from the commitment and compliance dimensions to different CSR approaches, and examine how these approaches predict firm competitiveness using secondary data from Chinese public companies. It contributes to the CSR literature by providing empirical evidence that internalized CSR contributes to increasing firm competitiveness. It also contributes to the literature on firm competitiveness by identifying three aspects of core competence — financial, technological and dynamic capabilities — and their corresponding correlations with firm competitiveness, thus integrating both the resource-based view (RBV) and the dynamic capability perspective. The negative correlation discovered between dynamic capability and firm competitiveness challenges the views of the literature and indicates the existence of additional facets and potential boundaries of dynamic capability in the context of strongly collective cultures, such as China.","PeriodicalId":122992,"journal":{"name":"New outlooks for the scholarly research in corporate governance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130547883","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}
Christina D. Patitsa, Kyriaki Sotiropoulou, Venetia Giannakouli, Alexandros G. Sahinidis, Panagiotis A. Tsaknis
{"title":"How do personality traits and prosocial behavior affect young adults’ compliance with health protection measures against COVID-19?","authors":"Christina D. Patitsa, Kyriaki Sotiropoulou, Venetia Giannakouli, Alexandros G. Sahinidis, Panagiotis A. Tsaknis","doi":"10.22495/nosrcgp7","DOIUrl":"https://doi.org/10.22495/nosrcgp7","url":null,"abstract":"The COVID-19 pandemic has affected the lives of people worldwide. Governments struggled to persuade citizens to obey ongoing lockdowns and social restrictions to fight the transmission of the virus. Social distancing and face masks have become a part of daily life and at the same time a basic tool for protecting ourselves and others around us. Recent studies are focusing on the relationship between personality-prosocial behavior and compliance with health recommendations and measures to prevent the spread of COVID-19. Personality traits, prosociality and the COVID-19 pandemic is a crucial topic of research during the period of the worldwide health crisis. Many different","PeriodicalId":122992,"journal":{"name":"New outlooks for the scholarly research in corporate governance","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115279799","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}