source and a sink for greenhouse gas emissions. For this reason, agriculture has the potential to be a net positive sector from an emissions perspective. Investment need: • Estimates suggest that between

change in perspective Society How is a shift in perspective landing in the world of regulations? Increase in sustainability disclosure/reporting standards Building of Sustainability Focused industrial

which social media will be used to disseminate such information.1 1. https://www.sec.gov/news/press-release/2013-2013-51htm Theoretical Perspective • The firm strategy may seem obvious… • Given the nature

. • In other words, firms prefer reporting small profits to reporting losses, showing increasing earnings over previous periods’ earnings, and announcing positive earnings surprises relative to analysts

, - Economy of knowledge - Services-based - innovation and digitalized based contribution to competitive advantage & differentiating 4 Global perspective: significance PRI Signatory growth in 2006-2021 3,826

., 2009). Their evidence indicates that there are valuation premiums for firms surpassing three benchmarks. Several studies suggest that incremental positive effects on prices or returns, also known as

support of the positive CSR effect on firm value irrespective of which proxy is used to identify CSR latent variable. Third, this study shows that CSR strategies based on a single pillar of ESG or the

by S&P in 2018 while Moody’s has a “positive” outlook on its rating. We see potential for further upgrades in the medium term considering the company’s good operating track record, prudent financial

advanced machine learning, we investigate the effect of board gender diversity on corporate culture. Our results demonstrate that greater board gender diversity considerably strengthens positive corporate

. Evidence is presented of a negative link between historical returns and free float. They propose that liquidity premiums are estimated for portfolios from both a univariate and a multivariate perspective