Results 171 to 180 of about 472,546 (261)

Effects of Executive Sustainability Compensation on Nonexecutive Employee Behavior

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In response to growing awareness of climate change and increasing regulatory sustainability requirements, many companies now link executive compensation to specific sustainability criteria. Although prior research has examined the effects of such incentives on executive behavior, this study explores how executive sustainability‐linked ...
Natalie Rupp
wiley   +1 more source

When and How Do Women Directors Matter for Corporate Sustainability? The French Case

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines when and how board gender diversity matters for corporate sustainability. Using a sample of French listed firms over 2006–2024, we combine dynamic system GMM estimations with difference‐in‐differences tests around France's phased board gender quotas.
Amandeep Mattoo, Pascal Nguyen
wiley   +1 more source

Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks   +2 more
wiley   +1 more source

ESG‐linked Executive Compensation and Firm Value: The Mediating Role of Environmental Innovation and Moderating Role of ESG Training

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance (ESG)‐linked executive compensation influences firm value and the channels through which its effects emerge. Using panel data of listed firms from STOXX Europe 600 during 2015–2023, the study employs Tobin's Q and price‐to‐book value to assess firm value and robustness ...
Jinfeng Wu   +3 more
wiley   +1 more source

Strategic Adaptation or Strategic Confusion? Fashion Organisations' Engagement With Sustainability Certifications

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite considerable costs associated with environmental certifications, fashion organisations consistently adopt multiple schemes to address sustainability challenges. As key mechanisms of sustainability governance, certifications expand legitimacy signalling opportunities, yet questions remain about their practical implementation and ...
Josephine Alice Mckenzie   +2 more
wiley   +1 more source

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