Results 121 to 130 of about 801,986 (353)

Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano   +3 more
wiley   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

open access: yesBusiness 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

Reformy i ewolucja Wspólnej Polityki Bezpieczeństwa i Obrony Unii Europejskiej w latach 2016-2023

open access: yesPoliteja
REFORMS AND EVOLUTION OF THE EU’S COMMON SECURITY AND DEFENCE POLICY 2016-2023: Achievements and Failures The aim of the article is to analyze the reforms of the Common Security and Defence Policy (CSDP) of the European Union, with particular ...
Józef M. Fiszer
doaj   +1 more source

The Role of the European Union in the World. European Policy Brief No. 22, March 2014 [PDF]

open access: yes, 2014
Despite the hopes raised by the most recent Treaties, the Lisbon Treaty in particular, the European Union has been unable to strengthen, let alone develop its role on the international stage. A couple of weeks away from the European Parliament elections,
Landaburu, Eneko
core  

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

open access: yesBusiness 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   +3 more
wiley   +1 more source

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Political accountability in the EU’s foreign and security policy: How, by whom and for what can the EU’s High Representative on Foreign Affairs and the European External Action Service be held to account? [PDF]

open access: yes, 2015
The Lisbon Treaty paved the way for restructuring the institutional landscape in EU foreign and security policy. In order to improve coherence and coordination, the High Representative of the Union for Foreign Affairs (HRVP) has obtained more powers and ...
Henökl, Thomas
core  

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

open access: yesBusiness 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   +4 more
wiley   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

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