Results 181 to 190 of about 3,549 (260)

Confronting Biodiversity Risk: Its Role in Shaping Corporate External Financing Choice

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how biodiversity risk shapes corporate financing decisions. We propose a Financing Hierarchy Distortion framework, arguing that biodiversity risk amplifies information asymmetry and legitimacy costs, thereby pushing firms toward debt‐heavy adjustments.
Yang Zhou   +3 more
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

From ESG to Biodiversity: Decoupling and Its Asymmetries as a Source of Biodiversity Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While environmental, social and governance (ESG) research has extensively documented the risks stemming from disclosure and performance gaps, the growing demand for biodiversity reporting raises concerns that analogous inconsistencies may amplify corporations' exposure to biodiversity risk.
Etienne Develay, Nader S. Virk
wiley   +1 more source

MPLA case: A proposal for purchasing SRS/SBRT QA equipment. [PDF]

open access: yesJ Appl Clin Med Phys
St-Aubin J   +4 more
europepmc   +1 more source

Digitalization and Environmental, Social, and Governance Reporting: Evidence from the US Banking Industry

open access: yesBusiness 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

Illegal markets: An important domain for applied science. [PDF]

open access: yesProc Natl Acad Sci U S A
Caulkins JP, Kilmer B, Reuter P.
europepmc   +1 more source

The Fading Premium: Environmental and Financial Performance Across Nordic Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The relationship between environmental and financial performance remains one of the most studied and least settled questions in business research. Using a panel of 741 Nordic listed firms from 2018 to 2025, we study how industry, time, firm resources, and the substance of engagement condition it. Industry determines where a relationship exists
Ane C. H. Jensen   +2 more
wiley   +1 more source

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