Business Strategy and the Environment, EarlyView.ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
Tobacco-related health harms among Indigenous communities in India: Commercial determinants of health perspective. [PDF]
Indian J Med EthicsBhojani U.
europepmc +1 more source
Toward a Greener Future: How and When Blockchain and Digitization Drive Green Finance
Business Strategy and the Environment, EarlyView.ABSTRACT The COVID‐19 pandemic has significantly affected small‐ and medium‐sized enterprises (SMEs) and poses challenges in acquiring financing. Growing green investments require transformative infrastructure and innovative green financing solutions. Blockchain technology is ideal for delivering green environmental information because it provides real‐
Sikandar Rahman +7 more
wiley +1 more source
Corporate social responsibility and consumer purchase intentions with environmental benefit perception as mediator and multilevel moderating effect. [PDF]
Sci RepDai L, Jin Y, Ma D.
europepmc +1 more source
Intertwining HR Practices and Sustainability: A Cross‐Systematization of the Current Literature
Business Strategy and the Environment, EarlyView.ABSTRACT Nowadays, organizations are experiencing a reorientation of their corporate strategies to pursue the Sustainable Development Goals (SDGs). Here, not only can the concept of sustainability be interpreted in several ways but even each human resource (HR) practice seems to contribute to sustainable business performance differently.
Silvia Barghini +2 more
wiley +1 more source
What drives consumer participation in virtual CSR? The impact of external scenarios. [PDF]
PLoS OneYang F, Song Y, Hu J, Zhang H.
europepmc +1 more source
Business 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
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Corporate social responsibility and employee performance in China's manufacturing sector: Exploring the roles of altruistic values and organizational identification. [PDF]
PLoS OneFu K, Ruanggoon J, Thavorn J.
europepmc +1 more source
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
Business 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 choice of corporate social responsibility strategies under rivalry: Whether to increase socially responsible product characteristics or enhance relationship with buyers. [PDF]
PLoS OneZhao X.
europepmc +1 more source