Results 111 to 120 of about 155,719 (276)

Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley   +1 more source

Determinants of Customer Eco‐Friendly Goods Consumption in the Hospitality and Tourism Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the key attributes of eco‐friendly products in the hospitality and tourism industries and examines the impact on consumer behavior through a three‐study approach. Study I utilized principal component analysis and identified five key factors: price relevance, external charm, visual attention, product symbolism, and ...
Jiyoung Lee   +3 more
wiley   +1 more source

Rational Asset Prices [PDF]

open access: yes
The mean, co-variability, and predictability of the return of different classes of financial assets challenge the rational economic model for an explanation.
George M. Constantinides
core  

Do Environmental Certifications Pay? A Bibliometric and Systematic Review of Environmental Management Systems and Eco‐Label Impacts

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how environmental certifications—specifically, formal environmental management systems (EMSs) (ISO 14001, EMAS), and consumer‐facing eco‐labels—influence firm financial performance. Using a dual approach that includes a bibliometric review and a systematic analysis of key studies, we identify key trends, theoretical ...
Alberto Citterio
wiley   +1 more source

Agency Conflicts, Investment, and Asset Pricing [PDF]

open access: yes
Corporations in most countries are run by controlling shareholders whose cash flow rights are substantially smaller than their control rights in the firm.
Neng Wang, Rui Albuquerque
core  

Sensegiving, ESG, and Firm Value: Mitigating Interpretive Uncertainty in South Korea

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) becomes central to corporate strategy, firms must navigate the tension between meeting stakeholder expectations and avoiding overinvestment. This study examines how interpretive uncertainty—arising from stakeholders' divergent cognitive frames—produces a nonlinear relationship between ESG ...
Yanghee Kim   +3 more
wiley   +1 more source

Charting the Course: Real‐World Application of Sustainability and Innovation Principles in the Portuguese Blue Economy Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The blue economy has emerged as a key sector for linking sustainability and innovation, yet existing research has largely overlooked how firms operationalize these processes in practice. This study addresses that gap by asking: How do Portuguese blue economy firms embed sustainability‐oriented innovation (SOI) into their strategies, and what ...
Jennifer Nicole Elston   +2 more
wiley   +1 more source

The Welfare Gains from Stabilization in a Stochastically Growing Economy with Idiosyncratic Shocks and Flexible Labor Supply [PDF]

open access: yes
Stochastic models with economy-wide shocks imply that the welfare costs of aggregate volatility are negligible. In reality idiosyncratic shocks are important, and empirical evidence suggests that their volatility is several times that of aggregate shocks.
Marcelo Bianconi
core  

Nature at Risk, Finance at Stake: A Systematic Literature Review of Biodiversity Risk in Finance Research

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity‐related financial risk is increasingly recognized not only as a market concern but as an ethical and systemic imperative for businesses and financial institutions. This systematic literature review synthesizes 103 peer‐reviewed studies to examine how biodiversity risk is conceptualized, measured, and integrated within financial ...
Thang Ngoc Dang   +3 more
wiley   +1 more source

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