Results 141 to 150 of about 13,533,243 (280)

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

The impact of Corporate Social Responsibility (CSR) policies on perceptions and behavioral intension of Greek consumers [PDF]

open access: yes
During the last five years Greece has witnessed the exposure of an unprecedented number of corporate related events that had a significant impact on the public opinion (huge financial scandals, various corruption accusations, etc).
Efstathios DIMITRIADIS   +3 more
core  

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

The Joint Effect of Buyer Quantitative and Qualitative Information Disclosure on Suppliers' Green Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' strategic decision‐making relies not only on their own information but also on that disclosed by supply chain partners. While research recognizes buyers' importance in green innovation, the impact of their information disclosure remains underdeveloped. Drawing on the extended resource‐based view, this study investigates the joint effect
Yang Yang, Yan Jiang
wiley   +1 more source

Business Society and Corporate Social Responsibility: Comparative analysis in Russia and Japan [PDF]

open access: yes
Comparative analysis of CSR allows characterizing both corporate society and market institutions. Even though transition economies have backwardness of corporate governance institutions and include premature CSR, Russian CSR, paradoxically speaking, can ...
Satoshi Mizobata
core  

When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li   +3 more
wiley   +1 more source

BUILDING THE NEW DIMENSION OF STRATEGIC CORPORATE SOCIAL RESPONSIBILITY: ENVIRONMENTAL LEADERSHIP [PDF]

open access: yes
The paper aims to emphasize the role of environmental leadership as main option for combining the Corporate Social Responsibility (CSR) policy with the business goals and targets in order to satisfy both shareholders’ interests and social interests, in ...
Florin ANGHEL   +3 more
core  

Two Hundred Eighty Characters of Environment: Relative Environmental Performance, Strategic Communication, and Firm Value

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo   +3 more
wiley   +1 more source

Corporate Social Responsibility in Agribusiness: Empirical Findings from Germany [PDF]

open access: yes
The social responsibility of businesses has developed into a highly debated issue in recent years. Especially in agribusiness, recent scandals as well as information asymmetries concerning food production have led to high external pressure on firms from ...
Heyder, Matthias, Theuvsen, Ludwig
core  

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