Results 71 to 80 of about 144,180 (308)

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

Company Location, Business Environment and Digital Maturity as Drivers of Environmental Innovation in Business

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas, Juan Herrera‐Ballesteros, Pedro Mota Veiga, Rui Silva Rodrigues   +3 more
wiley   +1 more source

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

Business Strategy and the Environment, EarlyView.
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley   +1 more source

Corruption Control and Corporate Hazardous Waste Emissions: Cross‐Country Evidence and the Moderating Role of Agenda 2030

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this study is to examine the impact of corruption control, as a public institutional mechanism, on hazardous waste emissions of private sector entities. We also examine the extent to which Agenda 2030 moderates the relationship. We analyse data from the top 500 global companies.
Babajide Oyewo, Olayinka Adedayo Erin, Mohammed Kayode Ajape, Becky Forbin   +3 more
wiley   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

Business Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun, Frank Kwabi, Neelu Seetaram   +2 more
wiley   +1 more source

CEO ATTRIBUTES AND FINANCIAL DISTRESS LIKELIHOOD OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATED BY RISK COMMITTEE GENDER

Gusau Journal of Accounting and Finance
Despite the series of reform policies initiated by financial authorities to create good atmosphere for effective and standard banking operation in Nigeria which could ensure their growth and survival, yet some of the bank suffered financial distress ...
Idris Mohammed, Joshua Okpanachi, Onipe Adabenege Yahaya, Suleiman Tauhid   +3 more
doaj   +3 more sources