Results 101 to 110 of about 536 (246)

Decarbonization Boundary Choices and the Effectiveness of Stakeholder Engagement in Voluntary Climate Action Commitments: Evidence From Emerging Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley   +1 more source

Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations. [PDF]

Front Psychol, 2022
Yu Q, Guo J, Ding L, Hu Q.
europepmc   +1 more source

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang, Chen Lin, Kingsley Imandojemu, Omozele Lynda Showunmi, Romanus Osabohien, Felix Orole   +5 more
wiley   +1 more source

What Do We Know About Scope 3 Emissions in Small‐ and Medium‐Sized Enterprises? Mapping Current Knowledge and Advancing a Theory–Practice‐Oriented Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu, Okechukwu Okorie, Fatemeh Khosravi, Stuart Connop, Hebba Haddad, Mike Medas   +5 more
wiley   +1 more source

Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500

Business Strategy and the Environment, EarlyView.
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki, Mohamad H. Shahrour, Alireza Rohani, Bradley R. Barnes, Chi Keung Marco Lau   +4 more
wiley   +1 more source

The Moral Manager in the Market: How CFOs' Ethical Intelligence Drives ESG Investment in Emerging Economies' Dual Markets

Business Strategy and the Environment, EarlyView.
ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia, Davood Askarany, Seyed Hamed Fahimifard, Seyedeh Kimia Shafahi Moghadam, Seyed Shayan Alavi   +4 more
wiley   +1 more source

CEO Characteristics, Carbon Disclosure and Earnings Management in China: The Role of Risk Tolerance and Environmental Uncertainty

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng, Ali Abbas, Ali Meftah Gerged, Ernest Ezeani, Bilal Bilal   +4 more
wiley   +1 more source

Environmental Performance and Corporate Innovation: Evidence From Korea's Rapid ESG Institutionalization

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

CONDITIONAL CONSERVATISM: REQUIREMENT FOR EARNINGS QUALITY AND ACCOUNTING INFORMATIONAL EFFICIENCY

, 2013
Este ensaio objetiva efetuar revisão sobre conceitos subjacentes ao princípio do conservadorismo contábil, quando aplicado incondicionalmente na forma brasileira. O estudo foi desenvolvido com base na abordagem positiva da contabilidade pela qual a existência de incentivos econômicos e não a mera estrutura técnica e normativa é que leva os gestores às ...
Dias Coelho, Antonio Carlos, Siqueira Lima, Iran   +1 more
openaire   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source