Results 131 to 140 of about 216,819 (331)
Business Strategy and the Environment, EarlyView.ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu +4 more
wiley +1 more source
Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa +2 more
wiley +1 more source
Guide for members of governing bodies of universities and colleges in England, Wales and Northern Ireland [PDF]
, 2001 Contents Introduction Glossary of Terms Part I 1 Summary of Responsibilities of Members of Governing Bodies 2 The Legal Status of Institutions 3 The Framework of Governance of Higher Education Institutions 4 Conduct of Governing Body Business 5 ...
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti +2 more
wiley +1 more source
Audit report on the Council Bluffs Airport Authority for the year ended June 30, 2012 [PDF]
, 2012 Audit report on the Council Bluffs Airport Authority for the year ended June 30 ...
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Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a sustainability concern in the food industry, which can be mitigated through a circular economy. Circularity can be limited by contextual constraints, such as the characteristics of the waste to be recovered. However, their study in the context of food waste is scarce.
Stella Viscardi +2 more
wiley +1 more source
Risk based internal auditing: from standards to practices described by chief audit executives
, 2016 Depuis le début des années 2000, l’audit interne s’est repositionné comme une fonction « experte » en charge d’évaluer les risques au service des directions générales et des instances de gouvernance pour les aider à mieux les apprécier et les gérer. L’intérêt du sujet résulte d’un paradoxe : la notion de risque n’est pas définie de façon précise dans ...
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle +3 more
wiley +1 more source
Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur +4 more
wiley +1 more source