Percorrer por autor "Gaida, Martin"
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- The impact of environmental strategies on esg scores : a study on high-emission industriesPublication . Gaida, Martin; Lancastre, FilipaThe research thesis “The impact of environmental strategies on ESG scores: A study on high-emission industries” studies the link between environmental strategies and ESG scores. Using a sample of 110 publicly listed companies from high-emission industries and building on a framework by Walls (2011) for encoding environmental strategies based on annual reports and sustainability statements, this research aims to understand how the level of proactiveness of the environmental strategy of each company influences its ESG score. Although no evidence is found that a proactive environmental strategy is linked to overall high ESG scores, evidence for a positive relationship between the Environmental (E) component of ESG scores and proactive environmental strategies is presented.