Results 101 to 110 of about 1,859,567 (216)

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga   +2 more
wiley   +1 more source

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma   +3 more
wiley   +1 more source

A dynamic dual model under state-contingent production uncertainty [PDF]

open access: yes
In this paper we assess how production costs and capital accumulation patterns in agriculture have evolved over time, by paying special attention to the influence of risk.
Stefanou, Spiro E.   +2 more
core  

Board Gender Diversity and Eco‐Innovation: The Moderating Role of Organisational Environmental Orientation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

The Bi‐Directional Relationship Between Corporate Sustainability and Environmental Uncertainty: The Moderating Role of Organizational Capabilities

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley   +1 more source

Dichotomous choice contingent valuation probability distributions [PDF]

open access: yes
Parametric distributions applied to dichotomous choice contingent valuation data invoke assumptions about the distribution of willingness to pay that may contravene economic theory.
Kerr, Geoffrey N.
core  

From Eco‐Policy to Green Practice: Government Eco‐Initiatives, Managerial Attention and Frugal Green Innovation in Saudi Arabia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Considering the need for environmental sustainability and fulfillment of the needs of customers at the bottom of the pyramid, this study integrates the attention‐based view of organizations and situational leadership theory to examine the impact of government eco‐initiatives on frugal green innovation through managerial attention toward the ...
Qaisar Iqbal   +2 more
wiley   +1 more source

Experimental Activity on High Temperature PEM Fuel Cells

open access: yes, 2013
Energy systems based on fuel cells technology have received increasing attention because, by providing both useful electricity and heat with high efficiency, even at partial loads, can have a strategic role in reduction of greenhouse gas emissions ...
Perna, A.   +5 more
core  

Sound Financial Practices and Entrepreneurs' Socio‐Environmental Commitment: Revealing the Role of Financial Barriers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño   +2 more
wiley   +1 more source

A Contingent Valuation Estimation of Hill Recreational and Services Values in Malaysia [PDF]

open access: yes
This study estimates the economic values of household preference for preservation and conservation of hill recreational and services values in Malaysia. The Contingent Valuation technique is employed on 100 randomly selected households in the vicinities ...
Pek, Chuen-Khee   +2 more
core  

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