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Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi   +2 more
wiley   +1 more source

Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley   +1 more source

Green Finance, Digitalization, and Banks' Sustainable Business Model Innovations Toward Net‐Zero Transitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley   +1 more source

Decoupled Payments to EU Farmers, Production, and Trade: An Economic Analysis for Germany [PDF]

open access: yes
After an extended process of reform the European Union has introduced direct payments to farmers which are decoupled from production decisions as a central element of its Common Agricultural Policy. They are also referred to as Single Farm Payments.
Noleppa, Steffen   +2 more
core   +1 more source

Policy and Market Mechanisms for Sustainable Finance: A Systematic Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable finance has emerged as a critical instrument for addressing the dual challenges of climate change and sustainable development. Nonetheless, a substantial financing gap persists, while the concept remains under‐theorized without a universally accepted definition, and empirical evidence of its effectiveness remains inconsistent and ...
Jihyung Joo, Byounguk Keum, Taewoo Roh
wiley   +1 more source

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