Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
Board of directors' characteristics and conditional accounting conservatism : Spanish evidence. [PDF]
Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has low influence over the functioning of the board of directors show a greater degree of accounting conservatism.
García Osma, Beatriz +2 more
core
Interfacial spin-order engineering mitigates the permeability-loss trade-off in amorphous soft magnetic composites. [PDF]
Nat CommunDing H +13 more
europepmc +1 more source
CEO Compensation and the ESG Activities of Compensation Peers
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between executive compensation at focal firms and the environmental, social, and governance (ESG) performance of compensation peer (CP) firms. Despite the growing integration of ESG metrics into executive compensation design, and the mandatory disclosure of CP groups, no prior research has examined ...
Jamshed Iqbal +2 more
wiley +1 more source
Development and characterization of starch films functionalized by <i>Oxalis triangularis</i> anthocyanins and Chenpi essential oil Pickering emulsion for beef preservation. [PDF]
Food Chem XLiu G, Liu T, Jiang C.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Circular economy (CE) and social entrepreneurship (SE) are increasingly recognised as critical pathways for sustainable development, yet CE research often underplays social inclusion, particularly in low‐ and middle‐income countries (LMICs).
Maria L. Granados, Adeyemi Adelekan
wiley +1 more source
Phytochemical profile and proteomic landscape associated with antineoplastic activity of <i>Zingiber cassumunar</i> Roxb. Essential oil in canine melanoma. [PDF]
Vet Anim SciChongrattanameteekul P +7 more
europepmc +1 more source
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Evaluation of clove-chitosan nanohybrids and clove nanoemulsions as bio-agents against the peach fruit fly, Bactrocera zonata (diptera: tephritidae). [PDF]
Sci RepDaif MKKA +4 more
europepmc +1 more source
ESG Governance and Employee Trust in the CEO: Strategic Complementarity in Firm Value
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether ESG governance and employee trust in the CEO jointly shape firm value. Using a panel of Korean listed firms from 2019 to 2021, we combine ESG governance evaluations, employee‐review‐based trust indicators, and both market‐based and accounting‐based outcomes.
Jaehyun Park
wiley +1 more source