Communities and Collections

Journal Article

Author(s): David Hay (2024)

The Exposure Draft for Proposed International Standard on Sustainability Assurance (ISSA) 5000 has been issued by the International Auditing and Assurance Standards Board (IAASB) because there is increasing demand by stakeholders for assurance of sustainability information. Our recommendations include: (i) a more flexible approach to ethics and quality management instead of the requirements for st

Journal Article

Author(s): Anni Rahimah (2024)

Purpose: This study aims to investigate specific green-brand affect in terms of commitment and connection through the morality–mortality determinants of consumer social responsibility and the assumptions of terror management theory in the proposed three-layered framework. Religiosity serves as a moderator within the framework. Design/methodology/approach: Data are collected in Taipei, Taiwan, whi

Journal Article

Author(s): Afees A. Salisu (2024)

This study presents results supporting the need to price climate risks in real estate investment trusts. We approach this objective by conducting some empirical analyses for global, regional, and US sectoral REITs for want of wider coverage while we also consider variants of climate risks involving physical and transition risks. We first establish that climate concerns amplify the volatility of RE

Journal Article

Author(s): Samuel Adomako (2024)

To date, our understanding of how collaborative entrepreneurship influences social innovation performance is limited. In this article, we developed and tested a model that examines the effect of collaborative entrepreneurship on social innovation performance and introduced two boundary conditions of this relationship. Time-lag data collected from 261 entrepreneurial firms in Vietnam yielded the fo

Journal Article

Author(s): Vu Quang Trinh (2024)

Utilising climate-related narratives in conference call transcripts to measure firm-level exposure to climate risks, we examine the association between such exposure and the corporate cost of debt financing. Using a sample of 21 European countries from 2001 to 2020, we find that firms exposed to greater climate change experience higher debt costs. The impact is even more extreme when using climate

Journal Article

Author(s): Thi Thu Hong Dinh (2024)

This study examines how climate-related risks and risk reserve funds affect the financial performance of Vietnamese-listed firms in climate-sensitive sectors. Using data from 464 firms between 2003 and 2022 and employing dynamic estimation methods, the research reveals that climate change indicators, such as environmental protection taxes, extreme weather events, temperature fluctuations, and carb