Results 91 to 100 of about 976 (254)

A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement

Business Strategy and the Environment, EarlyView.
ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley   +1 more source

Corporate Decarbonization: Understanding CO2 Emission Drivers Across High‐ and Low‐Polluting Firms in OECD Countries

Business Strategy and the Environment, EarlyView.
ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley   +1 more source

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro, Arati Kale, Devendra Kale, Franco Ernesto Rubino   +3 more
wiley   +1 more source

Strategic Shift: The Power of Green Strategy on Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

Aligning CEO compensation with sustainability performance: the role of CEO duality, board size, and compensation committees

Discover Sustainability
This study uses agency theory to examine how board size, compensation committee, and CEO duality align the pay-performance relationship with long-term sustainability performance.
Muhammad Farooq Shabbir, Jalal Rajeh Hanaysha, Elaine Yen Nee Oon, Muhammad Asif, Hassan Danial Aslam   +4 more
doaj   +1 more source

Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska, Sara Jonsson, Lu Liu, Michał Dzieliński   +3 more
wiley   +1 more source

CEO psychological biases, firm performance and alternative mechanisms in transition economies: Evidence from Malaysia

Cogent Business & Management
This study examines the impact of CEO psychological biases (narcissistic and hubristic) in CEOs on a firm’s performance measured by long-term investor value appropriation (LIVA) in Malaysia. Based on a sample of 560 Malaysian firms for 2007–2022, we find
Saif-Ur Rehman, Rachid Alami, Naseem Abidi   +2 more
doaj   +1 more source

Synchronising Stakeholder Roles: How Do Stakeholders Actively and Dynamically Shape Networked Business Models for Sustainability?

Business Strategy and the Environment, EarlyView.
ABSTRACT Tackling sustainability challenges requires coordinated actions across diverse stakeholders. Sustainability‐oriented innovation thus demands networked business models for sustainability (NBMfS), where focal companies and stakeholders co‐create value through interdependent but coordinated roles.
Giovanna Attanasio, Cinzia Battistella
wiley   +1 more source

Orchestrating Ecosystem Resources for Sustainability: Coopetition, Digital Transformation, and Disruptive Sustainable Innovation

Business Strategy and the Environment, EarlyView.
ABSTRACT As sustainability transitions accelerate, firms increasingly engage in innovation ecosystems to pursue disruptive sustainable innovation (DSI). Nevertheless, empirical understanding regarding how innovation ecosystem coopetition—simultaneous cooperation and competition among interdependent actors—translates into sustainability‐oriented ...
Jin‐Sup Jung, Min‐Jae Lee
wiley   +1 more source