Results 251 to 260 of about 1,231,700 (336)

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi, Ahmed Al‐Hadi, Iman Harymawan, Wisam Neema Hussein, Lien Duong, Grantley Taylor   +5 more
wiley   +1 more source

Digital intelligence technology adoption and supply chain security of manufacturing firms: empirical evidence from China. [PDF]

Sci Rep
Yu Z, Liu H, Xing C.
europepmc   +1 more source

Net‐Zero Investment Strategies Need an Absolute Emission Reduction Metric

Business Strategy and the Environment, EarlyView.
ABSTRACT The climate crisis calls for rapid absolute reductions in greenhouse gas (GHG) emissions, requiring significant capital reallocation. In the financial industry, net‐zero investment strategies are mostly guided by relative carbon intensity (CI) metrics rather than absolute GHG emissions.
Andreas G. F. Hoepner, Stefan Jacob, Sarah Koch, Marco Wilkens, Jonas Zink   +4 more
wiley   +1 more source

When genomics companies act as biobanks: governance challenges in an era of genomic assetization. [PDF]

Front Genet
Walker A.
europepmc   +1 more source

Do Banks in the Middle East and North Africa Region Price Carbon Exposure?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim, Khaled Hussainey, Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

The impact of strategic alliances on corporate real investment and its mechanisms from the perspective of organizational learning theory: An empirical analysis based on Chinese listed companies. [PDF]

PLoS One
Gao K, Huang X.
europepmc   +1 more source

Corporate Indigenous Stakeholder Engagement in the Sustainability Reporting: Evidence From the Australian Mining Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain, Aklema Choudhury Lema, Shamsun Nahar, Md. Jahidur Rahman, Udani Chathurika Edirisinghe, Kerry Bodle   +5 more
wiley   +1 more source

How do children's cohabitation and family asset reserves impact rural individuals' participation in commercial pension insurance? [PDF]

Front Public Health
Feng C, Zhang Y, Yang L, Wu L, Liu B.
europepmc   +1 more source

The relationship between working capital management and the corporate cash holdings [PDF]

Zhang, Junli
core  

Corporate Governance and Environmental Performance: Does Contingency Theory Affect the Explanatory Power of Theoretical Frameworks?

Business Strategy and the Environment, EarlyView.
ABSTRACT There is extensive literature on the relationship between corporate governance (CG) and firms' environmental performance (EP). However, the empirical findings remain somewhat equivocal. A variety of theoretical approaches have been utilised to provide a suitable basis for explaining the causal relationship, including legitimacy theory ...
Lukas Horner, Michael Grüning
wiley   +1 more source