Results 181 to 190 of about 1,866,943 (235)

Determinants of Climate Change Disclosure by Central Governments: Exploratory Research Through Sustainable Development Goal 13

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research examines the extent of voluntary climate change disclosure by central governments worldwide through Sustainable Development Goal (SDG) 13 targets and analyzes determinants that may influence this disclosure. Using qualitative and quantitative methods, a content analysis of SDG13 and its targets was applied to the voluntary ...
Ferdinando Di Carlo   +3 more
wiley   +1 more source

Temporary carbon dioxide removal to offset short-lived climate forcers. [PDF]

open access: yesNature
He Y   +5 more
europepmc   +1 more source

Beyond Linear ESG Effects: Configurational Pathways to Superior Profitability Among Environmental Proactive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study re‐examines the relationship between environmental, social, and governance (ESG) engagement and firm financial performance by moving beyond linear, net‐effect models toward a configurational perspective. Focusing on a global sample of 1380 non‐financial firms with high environmental maturity (CDP Climate Change score ≥ B), we ...
Daniel Yeung   +2 more
wiley   +1 more source

Carbon Markets and Green Innovation: Path‐Dependent Firm Responses to Emissions Trading

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper identifies a dynamic boundary condition of the Porter hypothesis by examining how firms' pre‐existing innovation trajectories shape regulatory‐induced green innovation within the context of a market‐based carbon policy. Building on path dependency theory, we argue that firms' responses to environmental regulation are contingent on ...
Rushi Chen, Effie Kesidou, Peter Howley
wiley   +1 more source

Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure ...
Xintao Li, Binh Bui, Thanh Phan
wiley   +1 more source

Strategic Silence? Mandatory Sustainability Disclosure and the Discipline of Corporate Over‐Claiming Under the European Union Non‐Financial Reporting Directive

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether mandatory sustainability disclosure under the European Union Non‐Financial Reporting Directive (NFRD) reduces corporate greenwashing among listed European firms, with a focus on the 500‐employee compliance threshold.
Giacomo Zatini   +2 more
wiley   +1 more source

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