Results 181 to 190 of about 59,995 (268)

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

Talking the Walk: ESG Discourse as Strategic Dynamic Capability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Conventional wisdom suggests that firms must “walk the talk” on sustainability. In turbulent institutional environments, however, talking increasingly becomes part of the walk, as organizations use sustainability discourse to construct and maintain legitimacy.
Floriana Luisi   +1 more
wiley   +1 more source

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

Reframing the Architecture of Climate‐Related Knowledge: Beyond Disclosure, Toward Strategic Translation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change has generated an unprecedented expansion of disclosure frameworks, metrics, and governance instruments intended to inform corporate strategy. Yet firms continue to differ markedly in how climate‐related knowledge is interpreted, prioritized, and embedded in decision‐making. This paper addresses this paradox by shifting attention
Giuseppe Modaffari   +2 more
wiley   +1 more source

From Breach to Repair: Integrity‐Consistent Board Connections and Firm Value After Corporate Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how different types of board ties affect firm value after revelations of serious corporate misconduct. Prior work has implicitly assumed that board tie benefits are uniform, without examining the alignment between tie‐changing behaviors and the dimension of violated expectations.
Chuljin Park, Yeonji Seo, Taewoo Roh
wiley   +1 more source

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