Results 81 to 90 of about 4,497 (314)

Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley   +1 more source

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao   +4 more
wiley   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

Sensegiving, ESG, and Firm Value: Mitigating Interpretive Uncertainty in South Korea

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) becomes central to corporate strategy, firms must navigate the tension between meeting stakeholder expectations and avoiding overinvestment. This study examines how interpretive uncertainty—arising from stakeholders' divergent cognitive frames—produces a nonlinear relationship between ESG ...
Yanghee Kim   +3 more
wiley   +1 more source

How Supply Networks Influence Sustainable Innovation: Evidence From Ghana's Public Works Procurement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Recent environmental and sustainability standards in procurement increase short‐term production and operational costs to suppliers, which are often recouped by charging price premiums for innovative solutions. However, public buyers are less likely to pay such price premiums, resulting in a disincentive among suppliers to bid for innovation ...
Peter Adjei‐Bamfo   +5 more
wiley   +1 more source

Asset liability management

open access: yes, 2004
Em Portugal, os primeiros modelos de Asset Liability Mangement foram desenvolvidos — pelas companhias de seguros vida. Estes modelos geriam apenas o risco da taxa de juro, assunto chave para as seguradoras. Actualmente um modelo de Asset Liability Management tem como principal objectivo estruturar a carteira de activos representativos da carteira de ...
openaire   +1 more source

Addressing Symbolic Versus Substantive Disclosures Under CSRD/ESRS E5 in the Circular Economy Disclosure of the Automotive Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro   +4 more
wiley   +1 more source

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