Results 211 to 220 of about 505,642 (295)

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

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

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

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

Decarbonization in Financial Turbulent Times: Global Value Chains and Regulatory Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how participation in global value chains (GVCs) influences carbon emissions amid financial turbulence, with attention to cross‐country heterogeneity and distributional dynamics. Although existing research has explored trade–environment linkages, limited attention has been given to how GVC integration interacts with ...
Xiaoyong Xu   +4 more
wiley   +1 more source

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

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

Eco‐Innovation Among Environmental Small and Medium Enterprises: A Complexity Theory View on a Regional Paradox

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental entrepreneurship and eco‐innovation, although cornerstones in the transition to a sustainable world, form a research nexus that remains largely understudied. We draw on the theory of complexity and the notion of cultural, temporal, and relational complexities to explain the process of eco‐innovation among environmental small ...
Georgios Outsios, Stefan Chichevaliev
wiley   +1 more source

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