Results 161 to 170 of about 108,742 (282)

ESG Controversies and Corporate Performance: A Critical Appraisal of Rating Methodologies and Empirical Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG controversies have become relevant signals in capital markets. However, controversy measurement is not strictly regulated, and evidence on whether and under which conditions such events affect firm‐level performance remains fragmented and lacks quality appraisal.
Paolo Candio, Massimiliano Kaucic
wiley   +1 more source

Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?

open access: yesBusiness 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

Climate Change Disclosure and Sustainability Awards: Does Assurance Add Value? Evidence From the European Context

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability awards have become an increasingly visible mechanism for recognising firms' environmental and social performance. This paper examines the individual and combined effects of climate change disclosure and the external assurance of sustainability reports on firms' likelihood of receiving awards for sustainability performance. Using
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

Mapping Non‐Linear ESG Trajectories in OECD Countries: A Topological Entropy Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the evolution of Environmental, Social and Governance (ESG) performance across 38 OECD countries between 2010 and 2024 using a longitudinal and multi‐dimensional analytical framework. Moving beyond static ESG benchmarking approaches, it investigates how sustainability trajectories evolve under changing institutional ...
Sana Gaied Chortane   +2 more
wiley   +1 more source

ESG‐linked Executive Compensation and Firm Value: The Mediating Role of Environmental Innovation and Moderating Role of ESG Training

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance (ESG)‐linked executive compensation influences firm value and the channels through which its effects emerge. Using panel data of listed firms from STOXX Europe 600 during 2015–2023, the study employs Tobin's Q and price‐to‐book value to assess firm value and robustness ...
Jinfeng Wu   +3 more
wiley   +1 more source

Influence of Geopolitical Risk on Energy Transition and Climate Change

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Geopolitical tensions can influence energy transition, which, in turn, can impact climate change. Thus, we construct a framework that integrates these processes, analyzing 17 economies from 1990 to 2020 using a GVAR model. We hypothesize that geopolitical risk shocks affect economies through domestic financial markets.
Luccas Assis Attílio
wiley   +1 more source

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