Results 131 to 140 of about 6,813 (244)

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

Sustainable and Resilient Supply Networks: Digitalisation, Regulation and Climate Vulnerability in a Global Context

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing frequency of global crises has intensified concerns regarding climate vulnerability and the resilience of global production systems. This study examines the heterogeneous effects of supply chain development and supply chain digitalisation on climate vulnerability across countries, while accounting for institutional and investment ...
Ziwei Li   +4 more
wiley   +1 more source

Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto   +1 more
wiley   +1 more source

Don't Just Train, Inspire: The Critical Role of Motivation in Corporate Green Behavior

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how green training influences corporate green behavior, with a particular focus on the mediating role of organizational green motivation. Drawing on the resource‐based view and the ability‐motivation‐opportunity framework, we propose a model in which green training builds environmental capability and fosters motivation ...
Marta Mas‐Machuca   +2 more
wiley   +1 more source

The Impact of FinTech on the Achievement of the UN Sustainable Development Goals: A Hybrid Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Financial technology (FinTech) is recognized as an important enabler of sustainable development. However, it presents a fragmented and limited explanation of how FinTech may contribute to achieving the Sustainable Development Goals (SDGs). Through this hybrid systematic review of 93 articles published between 2015 and May 2026, this study ...
Salman Bahoo   +4 more
wiley   +1 more source

Do Banks in the Middle East and North Africa Region Price Carbon Exposure?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim   +2 more
wiley   +1 more source

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