Results 81 to 90 of about 346,084 (263)
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing environmental pressures and sustainability challenges, understanding how institutional reforms enhance firms' ability to cope with green‐related disruptions is of substantial importance. Exploiting China's Supply Chain Innovation and Application Pilot Cities as a quasi‐natural experiment, this study investigates the impact of ...
Jiaxin Wang, Jiacheng Liu
wiley +1 more source
Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?
Business 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
Business 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
The Fading Premium: Environmental and Financial Performance Across Nordic Industries
Business 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
Business 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
Cash pooling and overdraft in financial analysis
, 2020 Cílem této práce je poukázat na vliv cash poolingu a kontokorentu na vybrané ukazatele finanční analýzy a navrhnout možnosti, jak by bylo možné se s tímto vlivem na hodnotu vybraných ukazatelů finanční analýzy vypořádat.
Gajarová, Dagmar
core +1 more source
Forward‐Looking ESG Relevance and Corporate Performance: Evidence From Credit Ratings
Business Strategy and the Environment, EarlyView.ABSTRACT How does the relevance of ESG issues relate to firm performance, and does ESG relevance moderate the relationship between ESG engagement and firm financial outcomes? Using a novel indicator introduced by Fitch Ratings, we provide new empirical evidence to answer these questions.
Alper Kara +2 more
wiley +1 more source
Greenhushing and Reputational Threat: Theory and Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Motivated by the importance of credible sustainability disclosure and concerns about reputational risk, this study investigates greenhushing—the deliberate under‐communication of strong corporate sustainability performance. As stakeholders increasingly demand transparent and reliable ESG disclosures, firms face a strategic dilemma: how to ...
Keith Jin Deng Chan +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how CEO tenure influences firm sustainable growth across economic and social dimensions and whether it is associated with sustainability trade‐offs. Prior research has largely focused on short‐term performance measures and linear CEO tenure effects, providing limited evidence on sustainable growth and potential trade‐offs ...
Duong Thi Chi, Tam Huy Nguyen
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Defence date: 18 October 2022Examining Board: Professor Stefan Grundmann (European University Institute, Supervisor); Professor Jesús Alfaro Águila-Real (Universidad Autónoma de Madrid); Professor Mathias Siems (European University Institute); Professor ...
MARINA ROSADO, Pablo Javier
core +1 more source