Results 81 to 90 of about 1,866,943 (235)
The Effect of Legal Systems and Accounting Conservatism on Corporate Governance: The U.S. versus the U.K.(A Comparative Analysis) [PDF]
Corporate Governance deals with the ways in which suppliers of finance to corporations assure themselves of getting a return on their investments. This paper analyses the effects of legal systems and accounting conservatism on corporate governance. The U.
Narayanan, Supreena
core
Business Strategy and the Environment, EarlyView.ABSTRACT Firms increasingly commit to climate targets yet doubts remain about whether such pledges translate into substantive corporate governance or remain symbolic. The study examines how emission reduction targets (ERTs) in sustainability strategies are reflected in compensation among German listed firms.
Victoria Fohrer, Anna‐Sofia Grabowski
wiley +1 more source
Lifting the veil of accounting information under different accounting standards: lessons learned from the German experiment [PDF]
It is well-known from US-related studies that investors systematically overreact to accrual-based accounting information. We address the question to what extent this accrual anomaly is related to different accounting standards.
Adamek, Carmen, Kaserer, Christoph
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the critical role that state‐owned enterprises (SOEs) can play in the green transition, relatively little is known about governments' environmental behavior as foreign shareholders. This study examines the effect of state ownership on domestic and foreign environmental performance.
Pablo Torres, Germà Bel, Marc Esteve
wiley +1 more source
Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
Activity-Based Cost & GHG Accounting: Conceptualization, Design and Implementation
The Greenhouse Gas (GHG) Protocol initiative established an activity-based standard for accounting and management of GHG emissions that is used by regulators all over the world for setting up climate-change legislations. In the ‘Activity-Based Cost &
Schwaiger, Walter +2 more
core +1 more source
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Reaching global net‐zero targets has become an urgent priority as businesses and nations face increasing pressure to reduce greenhouse gas emissions. Achieving carbon neutrality in manufacturing supply chains requires comprehensive systemic changes across business processes.
Vimal K. E. K. +5 more
wiley +1 more source