The effect of enterprise digital transformation on supply chain efficiency and its transmission mechanism. [PDF]
Sci RepZhen Y, Shang L.
europepmc +1 more source
Signalling ESG Misconduct: What Matters to Investors?
Business Strategy and the Environment, EarlyView.ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley +1 more source
Rural-urban land and food system changes in West Africa. [PDF]
iScienceFastner K, Asare KY, Buerkert A.
europepmc +1 more source
Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco +3 more
wiley +1 more source
Challenges of the Inflation Reduction Act for long-term care pharmacy: Examining impact and policy solutions. [PDF]
J Manag Care Spec PharmBhardwaj S +3 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp +2 more
wiley +1 more source
Real-time dynamic graph learning with temporal attention for financial fraud detection. [PDF]
Front Artif IntellChen J, Yang Y.
europepmc +1 more source
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
Retrofitting fiscal policies to reduce the double burden of malnutrition in Peru: A system dynamics modelling study. [PDF]
PLoS MedEscher NA +7 more
europepmc +1 more source
Exploring the Financial Perspective in Sustainability Strategies: The Case of the Tourism Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between sustainability and corporate financial performance in the tourism sector. To address the mixed and inconclusive evidence in prior research, we develop an integrated theoretical framework that combines stakeholder theory, the resource‐based view, legitimacy theory, and agency theory and distinguishes
Rebecca Levy Orelli +3 more
wiley +1 more source