Results 131 to 140 of about 7,209 (302)

Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli   +2 more
wiley   +1 more source

Implementing a Partitioned 2-page Book Embedding Testing Algorithm [PDF]

open access: green, 2012
Patrizio Angelini   +2 more
openalex   +1 more source

Environmental Credit Risk, Climate Change and Bank Performance: Evidence From a Global Panel of Banks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti   +2 more
wiley   +1 more source

Exploring the Role of Prospect Theory for Fast‐Fashion Practice as Experienced Through a Generational Lens: Marketing an Environmental Business Strategy That Appeals to Fashion Identity and Time Horizon Values

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The financially lucrative fast‐fashion business strategy is criticised for impacting detrimentally on the environment, with marketing tactics encouraging frequent‐impulsive fashion consumption. This research presents a novel conceptual framework merging fashion involvement values within prospect theory, creating a fashion‐identity‐time‐horizon
Elaine L. Ritch   +2 more
wiley   +1 more source

Sustainable Development Policy Interventions: Stakeholder Engagement and Environmental Policy in Practice

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study critically examines the global landscape of policy interventions for sustainable development by pursuing three interrelated objectives: (1) to map the intellectual terrain and thematic evolution of sustainability‐oriented policy research; (2) to analyze the governance and institutional factors that shape the implementation of the ...
Muhammad Salman Shabbir, Rabia Salman
wiley   +1 more source

Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi   +3 more
wiley   +1 more source

Disentangling the Effects of Firm‐Level Climate Risk and Capital Market Signalling: Evidence From Stock Price Informativeness

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur   +4 more
wiley   +1 more source

An Integrative Model for Resilience Through Circular Business Models: Insights Using a Multilevel Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how circular business models (CBMs) can lead to resilience. Despite the increasing number of CBM studies, they have not fully addressed the need for resilience. As such, we employ a multilevel perspective to reveal the existing and potential relationships between CBMs and resilience under the sustainability umbrella.
Stephane Jedrzejczak   +4 more
wiley   +1 more source

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