Results 191 to 200 of about 3,549 (260)

Business Group Affiliation and Environmental Innovation: The Moderating Role of Board Diversity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between business group (BG) affiliation and corporate environmental innovation, with a particular focus on the moderating role of board diversity. Drawing on resource dependence theory (RDT) and agency theory, we argue that although BGs provide affiliated firms with strategic resources, their governance ...
Yamin Xie   +3 more
wiley   +1 more source

Measuring What Matters: Constructing an ESG Controversy Index Using AI and Institutional ESG Frameworks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social, and Governance (ESG) controversies increasingly influence investment decisions, corporate accountability, and sustainability regulation. However, existing commercial controversy measures often rely on proprietary methodologies that limit transparency and make it difficult to understand how controversy assessments are ...
Zeina Samy Mohamed   +3 more
wiley   +1 more source

Peer Pressure in Green Innovation: Green Innovation or Greenwashing?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether a firm engages in green innovation or greenwashing in response to pressure from its business rivals' engagement in green innovation. Using a sample of 2958 firm‐year observations from 720 US publicly listed firms from 2010 to 2023, we find that a gap in green innovation between a focal firm and its top business ...
Ruoying Chen, Haiyan Jiang, Le Luo
wiley   +1 more source

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass   +3 more
wiley   +1 more source

Beyond Disclosure: Sustainable Finance Regulation and the Pricing of ESG Performance in Mature Capital Markets

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACTThis study examines whether and under what conditions Environmental, Social, and Governance (ESG) performance becomes financially meaningful in mature capital markets. Using a longitudinal transatlantic panel of large firms listed in the EURO STOXX 50 and S&P 100 over the period 2015–2024, we analyse the within‐firm association between lagged ...
Nicola Del Sarto
wiley   +1 more source

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