Results 171 to 180 of about 162,973 (269)

Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged   +1 more
wiley   +1 more source

Organizational Policies and Environmental Innovation: The Mediating Role of Environmental Partnerships

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although cross‐sector collaborations drive innovation, organizational policies as legitimation signals attracting such collaborations remain unexplored. This study examines the mediating role of environmental partnerships between organizational policies and environmental innovation.
Jose Nicolas Pacheco   +3 more
wiley   +1 more source

Enabling Factors for the Shift From ESG Scores to ESG Performance Management System in SMEs: An Interventionist Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we ...
Alessandra Rigolini   +2 more
wiley   +1 more source

Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini   +2 more
wiley   +1 more source

Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran   +3 more
wiley   +1 more source

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