Results 321 to 330 of about 2,240,235 (392)

Credit Risk Assessment From a Strategic Sustainability Perspective: The Case of the Nordic Banking Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The financial sector plays an important yet ambivalent role in society's sustainability transition. Credit decisions have a substantial impact as they determine the allocation of large amounts of financial resources. This study applies the Framework for Strategic Sustainable Development as a lens to review literature and investigate practices ...
Jesko Schulte   +3 more
wiley   +1 more source

Environmental Violation and Cost of Equity Capital—Evidence From Europe

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley   +1 more source

Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio   +2 more
wiley   +1 more source

Heterogeneity of Green Investments, Firms' Sales, and Wages: Italian Evidence on Circular Economy, Resource‐Saving, and Energy Efficiency Investments

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses the relationship between firms' investment in green technologies and competitive performance. We take advantage of new data on the adoption of different green technologies (circular economy, technical advancements, energy savings, and efficiency gains) from a large representative sample of Italian firms.
F. Quatraro, A. Ricci
wiley   +1 more source

Do Corporate Governance Mechanisms Help to Reduce Carbon Emissions? Some Empirical Evidence on Listed Companies in France, Germany, the United Kingdom, and Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity.
Cécile Cezanne   +3 more
wiley   +1 more source

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