Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?
Business Strategy and the Environment, EarlyView.ABSTRACT As Environmental, Social, and Governance (ESG) Information Disclosure (ESG‐ID) transitions from voluntary to mandatory disclosure, its drivers and impacts have become focal points of discussion. Existing research, however, lacks integration, which, in turn, has led to fragmented theoretical and practical insights.
Siqi Wang +3 more
wiley +1 more source
IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]
PLoS OneYu J, Abdullah M, Md Nor H.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although circular business models (CBMs) are central to the circular economy (CE) transition, their adoption among small and medium‐sized enterprises (SMEs) remains limited, and evidence on barrier variation across CBMs and sectors is scarce. This study examines barriers to engagement in five CBM activities, spanning secondary raw material use,
Gordon Sirr +3 more
wiley +1 more source
"It's a Last Resort. But It's a First Resort": A Relational Perspective of Payday Loan Use. [PDF]
Sociol QAmorim M, Bea MD, Aydagul A.
europepmc +1 more source
Sustainable Corporate Loans: A Systematic Literature Review and Future Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT This paper presents a systematic literature review of sustainable corporate loans (SCLs), including green loans and sustainability‐linked loans, to synthesise current academic knowledge and outline future research directions. Using a PRISMA protocol and a bibliometric analysis of 102 peer‐reviewed articles published in AJG‐ranked journals (3 ...
Md Nurul Islam Sohel +3 more
wiley +1 more source
The potential of digital loans to reduce gender disparities in financial inclusion among female health entrepreneurs in Kenya. [PDF]
Sci RepAshubwe JA +9 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the relation between digitalization and environmental, social, and governance (ESG) reporting using a sample of listed US banks from 2010 to 2022. Our study is based on a two‐step theoretical framework, building on voluntary disclosure and signaling theory: First, we expect and find technological progress to enhance internal ...
Sebastian J. Schmid, Vanessa Flagmeier
wiley +1 more source
The money laundering market: An economic analysis. [PDF]
Proc Natl Acad Sci U S AFerwerda J.
europepmc +1 more source
Advancing Industrial Symbiosis: The Dynamic Role of Public Organisations
Business Strategy and the Environment, EarlyView.ABSTRACT Industrial symbiosis is a key circular economy strategy that relies on collaboration among diverse actors to turn residual streams into new value. Although prior research acknowledges supportive public‐sector involvement, there is a lack of understanding of how public organisations' roles evolve over time as industrial symbiosis initiatives ...
Henrik Drugge, Wiebke Reim
wiley +1 more source
Integrated Depression Care and Livelihood Interventions for Low-Income Women in Vietnam: Protocol for a Cluster Nonrandomized Controlled Trial (LIFE-DM). [PDF]
JMIR Res ProtocNgo VK +6 more
europepmc +1 more source