Results 151 to 160 of about 976 (254)

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

How does the supervision effect affect the firm's performance in Taiwanese stock market? [PDF]

PLoS One
Hsieh TY, Lin TY, Li F, Tien CY.
europepmc   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

The impact of young and women directors on advancing LGBT-inclusive health benefits in U.S. firms. [PDF]

Sci Rep
Cheng JY, Roy D.
europepmc   +1 more source

SDG Forward Faster in the Face of Geopolitical and Climate Risks: Does CEO Power Strengthen This Relationship?

Business Strategy and the Environment, EarlyView.
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley   +1 more source

How does the data element-driven industry affect corporate cash holdings? Evidence from Chinese listed companies. [PDF]

Heliyon
Xiang Y, Xu M.
europepmc   +1 more source

CEOs’ Academic Experience and Innovation Performance: Moderating Effect of CEO Duality

International Journal of Academic Research in Accounting, Finance and Management Sciences
Tingting Xie, Hanbin Lin, Char-Lee Lok
openaire   +1 more source

Exploring the Effects of Green Servant Leadership on Green Service Innovation: The Mediation–Moderation Role of Psychological Empowerment and Employee Green Creativity

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the influence of green servant leadership (GSL) on green service innovation (GSI) in Ghana's hospitality sector, focusing on the mediating role of psychological empowerment (PE) and the moderating role of employee green creativity (EGC).
Edward Fosu, Deborah Asiedu
wiley   +1 more source

Addressing environment, social and governance (ESG) investment in China: Does board composition and financing decision matter? [PDF]

Heliyon
Zhu N, Aryee ENT, Agyemang AO, Wiredu I, Zakari A, Agbadzidah SY.   +5 more
europepmc   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source