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The purpose of this paper is to provide to the Board of Directors and CEOs of a firm to be aware of and accountable for the information they provide to the public. As long as the quality of the companies’ public information is high, it will be able to retain its investors as well as to obtain new ones more easily.

This paper introduces a Multi-Criteria Decision Aid (MCDA) tool with the use of the PROMETHEE II method to formulate an alternative aggregate ESG quality approach. We conduct comparisons in a sectorial and regional based perspective during different exam periods before and after the implementation of International Financial Reporting Standards (IFRS), in an attempt to provide a robust framework for corporate disclosure reporting.

The findings are of particular interest to both scholars and decision-makers, including providers of corporate governance indices and rating agencies. The innovation of this paper lies among others in using the MCDA method with the ESG framework, which proposes a combination of qualitative and quantitative criteria, enabling experienced and/or not experienced analysts to avoid manipulating techniques in business information.

The sample of companies based on the US and Europe companies incorporating only large-sized ones.

Findings are of particular interest to both scholars and decision-makers including providers of corporate governance indices and rating agencies.

Better understanding features pay key importance for increasing the “quality” information in firms financial statements, especially after the use of IFRS in reporting standards.

The authors proceed to analysis using a multiple perspective use that is decomposed into the following options: (a) Time-period oriented option, (b) Regional-oriented option and (c) Sectoral-oriented option respectively.

This is the application of the Entropy and TOPSIS model to assess the eco-efficiency of European financial institutions using environmental, social, and governance (ESG) strategies. The aim is to categorize financial institutions based on key factors such as environmental training and management and to examine the alignment between ideal ESG performance and eco-efficiency.

The study uses environmental, social, and governance (ESG) strategies to identify and categorize eco-entrepreneurs in European financial institutions. The study utilizes data to examine the structure between environmental training, effective management practices, and the green performance of financial institutions.

The study shows that European financial institutions exhibit varying degrees of eco-efficiency as assessed using the Entropy and TOPSIS model applied to ESG strategies. Surprisingly, the study found that institutions with a high ESG performance do not always match those with the highest eco-efficiency.

They emphasize the need for financial institutions to align their operations with sustainable practices. This research provides insights to increase eco-efficiency and improve the ESG performance of financial institutions. It also informs policy and decision-making in these institutions in relation to environmental training and management practices, contributing to the wider dialogue on sustainable finance.

This indicates a discrepancy between ESG ratings and actual eco-efficiency, emphasizing the need to reassess the ESG framework. The study findings are crucial for aligning financial institutions with sustainable practices and improving the effectiveness of the ESG framework, especially for institutions at the lower end of the eco-efficiency spectrum.

Considering environmental, social and governance (ESG) factors is vital in climate change mitigation. Energy companies must incorporate ESG into their business plans, although it unquestionably affects their corporate financial performance (CFP). This paper aims to investigate the effect of ESG on energy companies’ profitability through return on assets by analysing the combined score and individual dimensions of ESG.

The study examined a panel data sample of 911 firm-year observations for 85 European energy-sector companies during 1995–2020. Two distinct modelling specifications were applied to explore the impact of ESG components on the CFP of EU energy companies. The financial data and ESG scores were obtained from the Thomson Reuters Eikon database in July 2021.

The empirical findings revealed that energy companies’ profitability is marginally and negatively affected by their ESG performance. Whereas independent evaluation of the ESG subcomponents indicated that environmental responsibility has a significant negative effect. In contrast, corporate social and governance responsibilities are positively but not significantly associated with the company’s CFP.

This study fills a research gap in the ESG–CFP literature in the European energy sector, a pioneer in sustainable development. To the best of the authors’ knowledge, this study’s originality lies in its analysis of ESG factors’ role in profitability by considering different EU countries and energy sectors.

The purpose of this paper is to examine the gender role phenomenon and the stereotyping of requisite managers’ personal characteristics in the Greek society of today.

Data were collected quantitatively based on the informants’ perceptions on successful managers’ personality traits and according to the informants’ personality characteristics. Questionnaires were administered online to two separate convenience samples. Reliability analysis (Cronbach’s α) was employed for scale refinement, while intraclass correlation coefficient (r’) and t-test analysis examined the similarity of respondents’ responses across the items of the refined scale.

The results indicate that gender role stereotypes are challenged. It seems that the perceived managers’ personality is comprised of both agentic/masculine and communal/feminine characteristics and this perception is not perceived differently by men and women. This debates on whether the “glass ceiling” exists due to other determinants.

The study contributes to the literature on gender role stereotyping research and perceptions of managerial personality characteristics in Greece.

In the midst of the Greek economic and financial crisis, food and beverage firms constitute one of the most dynamic parts of the Greek economy proved resilient in conditions of economic turbulence. The purpose of this paper is to assess the competitiveness of the Greek food and beverage firms within the context of turbulent economic conditions and draw the relevant entailed agricultural policy viewpoints.

The analysis is based on competitiveness measures such as profitability and market share utilizing a sample of 550 firms which published their annual balance sheets the 2008–2012 period. The analysis takes place with the use of a simultaneous equations tobit model.

The main results show that market share, profitability and capital intensity affect positively both on market share and profitability, while operating costs have a negative and statistically significant effect on profitability. The rate of growth affects positively and statistically significant on profitability while the index of loans does not affect on market share. As the results indicate, food and beverages industry has proven resilient in conditions of economic turbulence without direct policy measures or subsidies.

Among other factors, the evolution of agricultural policy is affecting decisively the competitiveness of agro-food sector (Chaddad and Jank, 2006; Banse et al., 1999). Nevertheless, food competitiveness is significantly shaped and influenced within the broad economic climate of a country, region or the whole world. Thus, the present study tries to assess the competitiveness of Greek food and beverages sector in conditions of macroeconomic turbulence and draw the relevant entailed agricultural policy viewpoints.

The objective of this study is to estimate the competitiveness for both the Greek food and beverage industry as a whole and the flour and milling industry, justifying the certain economic factors and the way which these factors affect on it.

The Greek food and beverage firms which published their balance sheets for the studying period were studied. According to the existing literature two equations were created and estimated as a simultaneous equations system.

Summarizing the results both for the whole food and beverage industry and the flour milling industry are observed significant similarities on how certain economics factors such as profitability, market share, sustainable growth, age and operating costs affect on competitiveness as measured in this work. This may happen due to the high degree of concentration but also in the special characteristics which present both the Greek food and beverage industry and the flour milling sector.

The fact that this work referred only in Greek firms can be a limitation of this research, in spite of that it can provide useful and safe conclusions for the Greek food manufacturing industry.

The provision of proposals for increasing firm competitiveness to managers as well as to policymakers.

The importance of food and beverage industry for the Greek economy as well as that the flour milling industry holds an important position in the Greek food and beverage industry makes the study of the competitiveness for both of them to be important from both an academic and research perspective.

The Greek food and beverage industry is the strength of Greek manufacturing and at the same time an important lever for the development of the entire Greek economy. The high quality products it produces and the organized promotion of its products in international markets are elements that give it an advantage and stimulate its competitiveness. The flour milling industry is one of the sectors in which there is intense competition and whose presence in terms of sales, turnover, employment and gross value is particularly important, so a simultaneous study of these cases is very important.