Results 151 to 160 of about 2,344 (293)

Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley   +1 more source

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu, Yuming Xuan, Maqsood Ahmad, Sunny Sun, Yang Jinghan   +4 more
wiley   +1 more source

Does the CFO serving as the secretary of the board affect the financial statement comparability?-evidence from China. [PDF]

Heliyon, 2023
Wang Y, He Z, Huang Y, Li C.
europepmc   +1 more source

Top Management Environmental Concern, Eco‐Product Development Effectiveness and Firms' Environmental Performance: The Paradoxical Moderating Role of Environmental Information Sharing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the combined effect of top management environmental concern and eco‐product development effectiveness on firms' environmental performance. The study also considers the moderating impact of environmental information sharing on this process.
Ayodele C. Oniku, Awele Achi, Solomon Jeresa, Olamide O. Akintimehin, Adejumoke Adeoti   +4 more
wiley   +1 more source

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

CEO's functional experience and firm performance based on text mining. [PDF]

PLoS One, 2023
Huang X, Liu J, Min L, Zeng Q, Zhang J, Zhang X.   +5 more
europepmc   +1 more source

From Material Tensions to Organizational Paradoxes: How Manufacturers Cope With the Limits of Circular Product Design

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular product design (CPD) is central to advancing the circular economy by enabling the narrowing, slowing, and closing of resource flows. Yet, its implementation remains persistently challenging for firms. Prior research has largely framed these challenges as discrete barriers, overlooking the structural contradictions embedded in CPD ...
Vanessa Robertson, Nelly Rahimy, Suleika Bort   +2 more
wiley   +1 more source

The nonlinear impact of ESG performance on audit pricing: Evidence from China. [PDF]

PLoS One
Li Y, Meng F.
europepmc   +1 more source

Foreign-born Counselor Educators: Strengths, Challenges, and Areas of Support. [PDF]

Int J Adv Couns, 2022
Interiano-Shiverdecker CG, Prasath PR, Eren RNA.   +2 more
europepmc   +1 more source