Results 211 to 220 of about 56,045 (311)
Business Strategy and the Environment, EarlyView.ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir +3 more
wiley +1 more source
Corporate Climate Risk Governance and Environmental Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT The existing body of literature with regard to climate‐oriented governance focuses on carbon disclosure and climate change commitments, with a notable omission of an essential aspect of sustainable business practices and decarbonization, that is, environmental innovation.
Md Tanvir Hamim, Sabur Mollah
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage +2 more
wiley +1 more source
TRANSFORMATIONS IN RISK MANAGEMENT OF CURRENCY EXCHANGE IN LITHUANIAN COMMERCIAL BANKS
, 2007 Jonas Nedzvedskas, Povilas Aniūnas
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Policy incentives can significantly boost private sector investment in climate change adaptation, especially in developing countries. Leveraging private sector resources, including human capital, financial assets, and technological innovations, is crucial for enhancing adaptation efforts.
Jane Osei +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (CSRD) shift.
Rodolfo Damiano, Giuseppe Valenza
wiley +1 more source
Biodiversity Credits: An Overview of the Current State, Future Opportunities, and Potential Pitfalls
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity credits are an emerging vehicle for pro‐environmental financing, yet much uncertainty remains around how and when they could boost biodiversity conservation. Here we define what biodiversity credits are and explore impact pathways through a proposed theory of change. Based on evidence from 34 pilot projects and a review of lessons
Sven Wunder +16 more
wiley +1 more source
Climate Risk and Tax Avoidance of Climate‐Sensitive Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley +1 more source