Results 151 to 160 of about 3,499,925 (293)

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan   +2 more
wiley   +1 more source

Integrating ESG Into Business Strategy: Evidence on Firm Performance From European High‐Materiality Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp   +2 more
wiley   +1 more source

Exploring the Financial Perspective in Sustainability Strategies: The Case of the Tourism Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between sustainability and corporate financial performance in the tourism sector. To address the mixed and inconclusive evidence in prior research, we develop an integrated theoretical framework that combines stakeholder theory, the resource‐based view, legitimacy theory, and agency theory and distinguishes
Rebecca Levy Orelli   +3 more
wiley   +1 more source

Ecolabels as Instruments for Biodiversity Governance in Agri‐Food Systems: A Comparative Assessment of EU Certification Schemes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity underpins ecosystem functioning and the provision of ecosystem services, yet it continues to decline due to intensive agriculture, pollution, habitat loss and climate change. Although ecolabels are increasingly used to communicate sustainability attributes and influence consumer choices, their role in addressing biodiversity ...
Marzieh Aminravan   +4 more
wiley   +1 more source

Internal Drivers of Circular Economy: The Role of Quality Management and Digitalization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The implementation by organizations of environmental practices related to circular economy can play a key role in helping solve important environmental problems such as climate change, pollution, and overconsumption of natural resources. A relevant theoretical and practical research topic is to study the role of internal determinants that can ...
Juan José Tarí   +4 more
wiley   +1 more source

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