ESG

Frontier studies have neglected the impact of digital transformation (DT) on the synergy for pollution and carbon reduction (SPCR) from the perspective of micro enterprises. This paper explores the SPCR effect of DT, as well as its mechanism at micro-firm level. The study found that: (1) DT significantly facilitates corporate SPCR. For every 10% increase in the level of DT, the ranking of SPCR will rise by about 2.3 places. This effect is more obvious in high-tech firms and non-heavy polluters, firms in the eastern region in China, and non-SOE...

This article aims to investigate whether differences in ESG ratings have an impact on corporate green innovation behavior. A high-order fixed effects model was established using panel data from Chinese companies from 2009 to 2022 to empirically test the impact of ESG rating divergence in the Chinese market on corporate green innovation behavior.The study demonstrates that ESG rating disparity raises the quantity but lowers the quality of businesses' green innovation efforts because of the short board effect...

Under the ongoing implementation of the "dual carbon" goal, research has focused on the impact of Environmental, Social, and Governance (ESG) initiatives on green innovation. However, few studies have analyzed in depth the mechanisms of ESG impact on green total factor productivity (green TFP). Here, we explored the impact of ESG performance on green TFP, green technical efficiency, and green technological progress using A-share listed companies in China's Shanghai and Shenzhen stock markets from 2011 to 2021...

Background and study aims In 2019, the European Society of Gastrointestinal Endoscopy (ESGE) created a working group to develop technical and quality standards for small-bowel capsule endoscopy (SBCE) to improve the daily practice of endoscopy services. They developed 10 quality parameters, which have yet to be tested in a real-life setting. Our study aimed to evaluate the accomplishment of the quality standards in SBCE established by the ESGE in several Spanish centers. Materials and methods An online survey of 11 multiple-choice questions related to the ESGE performance measures was sent to Spanish centers with experience in SBCE...

Environmental, Social and Governance (ESG) is closely related to the "dual carbon" objective and the concept of sustainable development. The impact of ESG performance on audit efficiency, especially on audit delays, is still an issue to be studied in depth. Drawing on stakeholder theory, sustainable development theory, shared value concept and corporate social responsibility theory, this study adopts regression analysis and structural equation modeling (SEM) to investigate the impact of ESG on audit efficiency based on the data of A-share listed companies in the period of 2015-2022, with a focus on audit delay...

BACKGROUND: Endoscopic submucosal dissection (ESD) is a minimally invasive technique for en bloc resection of superficial neoplastic lesions, independent of their size. However, for giant gastrointestinal superficial neoplasia, the risk of invasive cancer is higher, and ESD is typically challenging. Despite the increasing literature on giant resections, data on their efficacy and safety are still lacking. OBJECTIVE: The aim of this study was to describe ESD outcomes from a Portuguese center, compare them with other international studies, and analyze the possible risk factors influencing outcomes...

The present study was conducted to scrutinize the pharmacological effect of Estragole (ESG) against CFA-induced arthritis in rats. The rats underwent induction of arthritis using the administration of CFA and after that, the rats were randomly divided into five different groups, where three groups correspond to diverse dosages of ESG, and the other two were control and CFA-arthritic control. Results of the study suggested that ESG in a dose-dependent manner, improves body weight and arthritis score of rats as evidenced by reduction of hind-paw volume...

In line with Sustainable Development Goals, firms are increasingly incorporating Environmental, Social, and Governance (ESG) considerations in their investment strategies. The effect of firms' climate change risk (FCCR) on firms' Value (FV), and how such investment engagements moderate this effect, is a prominent subject of debate among scholars, investors, and policymakers. To examine these dynamics, we analyze a dataset of 1771 United States (US)-listed firms from 2006 to 2021 to quantify the effect of FCCR on FV...

Artisanal processes are crucial for examining major economic development, industrial, and historical forces. Among the different industries, fashion is regarded as one of the most polluting business activities. The indication of origin "Made in Italy" has found extensive scholarly economic appetite; however, the leather sector in its socioeconomic and environmental components has been scarcely investigated. The paper at hand analyzes selected leather poles in Campania, Italy - namely, the tanning, shoes, and gloves industries...

Focusing on the European context, this paper re-examines the relationship between the ESG and financial performance and whether CSR attitude moderates this relationship. A panel data set with all the listed companies in STOXX Europe 600, covering the period 2012-2022 was built, with company data being sourced from the Refinitiv Eikon platform for a total of 6600 firm-year observations. Six measures of financial performance and three regression frameworks were considered for analysis. Overall, inconsistent patterns of effect are identified across ESG predictors and financial performance measures...

PURPOSE: The purpose of this study is to investigate the impact of performance feedback (performance expectation surplus, performance expectation deficit) on corporate ESG performance, and this paper also to investigate the role of environmental strategy as a mechanism in the impact of enterprises' performance feedback on corporate ESG performance. DESIGN/METHODOLOGY/APPROACH: The study used data from 3679 companies listed on the Shanghai and Shenzhen stock exchanges for the period 2009-2021 and also measured the intensity of corporate environmental strategies through analysis...

We collect Chinese A-share listed companies from 2013 to 2022 as samples and use the multi-period difference-in-difference model (DID) to study the impact of multilingual ESG report disclosure on the enthusiasm of foreign investors. We find that Chinese companies disclose ESG reports in both Chinese and English stimulate the enthusiasm of foreign investors to hold shares. The main manifestations are the expansion of the company's foreign shareholding quota and the increase in the number of shareholders. Further research show that disclosure of multilingual ESG reports makes up for the readability of company annual reports for foreign investors...

OBJECTIVE: Endoscopic sleeve gastroplasty (ESG) is a minimally invasive procedure that proved to be safe and effective in obesity treatment. However, not all subjects respond to treatment in the same way, and, with a view to personalized care, it is essential to identify predictors of success or failure. METHODS: A retrospective 2-year followed-up cohort of ESG subjects was analyzed to investigate the presence of any baseline or early indicators of long-term optimal or suboptimal ESG outcomes...

This study presents a new method to incorporate the No Net Loss (NNL) principle within corporate Environmental, Social, and Governance (ESG) frameworks. This principle aims to ensure that biodiversity losses from human activities are fully offset. In this context, we tackle two main challenges: managing epistemic uncertainties in environmental modeling and accurately assessing compensatory areas needed to replace lost habitats. Focusing on Brazil's diverse biomes, which are undergoing rapid changes, we highlight the role of expert opinion surveys in addressing the uncertainties of the InVEST Habitat Quality, a model that simulates changes in landscape integrity under different land use scenarios...

At present, there are few studies exploring the impact of market-based environmental regulation on ESG performance based on the perspective of carbon emission trading scheme (CETS). This paper aims to supplement this research field through empirical analysis. Taking Shanghai-Shenzhen A-share listed companies from 2012 to 2022 as the research object, this paper studies the impact of CETS, a market-based environmental regulation tool, on the ESG performance of enterprises by constructing a time-varying DID model and examines the mediating roles of green technology innovation, agency cost and analyst attention...

The importance to reach the target to be carbon net zero by 2050, as presented by the European Commission in the European Green Deal, cannot be overestimated. In a current endoscopy world, where single use has found its place and techniques are constantly evolving, it will be a challenge to reach these goals. How can we reconcile this evolution to a carbon neutral status by 2050 without compromising patients care, clinical standards and training needs? The European Society of Gastrointestinal Endoscopy (ESGE) together with the European Society of Gastroenterology and Endoscopy Nurses and Associates (ESGENA) recently published a position statement (1) whereas in the UK there is the work from the green endoscopy group (2) in line with the strategy of the British Society of Gastroenterology (BSG) on sustainability (3)...

In the context of the rapid growth of corporate green investment and the rapid dissemination of information brought about by Internet technology, it is important to explore the relationship between investor attention and corporate environmental responsibility. Unfortunately, an in-depth research on the relationship between investor attention and firms' environment, society, and governance (ESG) performance remains unexplored. The results show a mutual inhibition between investor attention and firms' ESG performance...

This paper aims to investigate the relationship between ESG performance and corporate innovation using a sample of Chinese-listed companies from 2009 to 2021. The findings reveal that ESG performance is positively correlated with both the quantity and quality of corporate innovation. Further, we employed the causal step approach and the Sobel mediation effect test to empirically examine the mechanisms. The results support that ESG performance promotes corporate innovation by reducing agency problems, enhancing information disclosure, and improving internal corporate governance...

Background and study aims Endoscopic sleeve gastroplasty (ESG) is performed in clinical practice by gastroenterologists and bariatric surgeons. Given the increasing regulatory approval and global adoption, we aimed to evaluate real-world outcomes in multidisciplinary practices involving bariatric surgeons and gastroenterologists across the United States. Patients and methods We included adult patients with obesity who underwent ESG from January 2013 to August 2022 in seven academic and private centers in the United States...

Incorporating environmental, social, and governance (ESG) criteria is essential for promoting sustainability in business and is considered a set of principles that can increase a firm's value. This research proposes a strategy using text-based automated techniques to rate ESG. For autonomous classification, data were collected from the news archive LexisNexis and classified as E, S, or G based on the ESG materials provided by the Refinitiv-Sustainable Leadership Monitor, which has over 450 metrics. In addition, Bidirectional Encoder Representations from Transformers (BERT), Robustly optimized BERT approach (RoBERTa), and A Lite BERT (ALBERT) models were trained to accurately categorize preprocessed ESG documents using a voting ensemble model, and their performances were measured...