Results 171 to 180 of about 759,795 (346)

Does Politics Influence Environmental, Social, and Governance Disclosure? Empirical Evidence From US Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relations among firm political ideology, state political ideology, and environmental, social, and governance (ESG) disclosure. It is the first study to simultaneously explore both individual‐ and state‐level influences on ESG disclosure.
Gianluca Moretti   +2 more
wiley   +1 more source

Consumer Responses to Physical, Digital and Integrative Sustainability Strategies in the Apparel Industry: A Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The apparel industry is one of the world's most profitable sectors but also among the most environmentally damaging. Growing sustainability pressures have led companies to adopt diverse strategies to reduce their impact, yet no single study has systematically analysed these approaches or their consumer implications.
Maria Leonor Ferreira   +1 more
wiley   +1 more source

Sustainability Practices in SMEs: An Explorative Study on Ethnic Minority–Owned SMEs in the United Kingdom

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam   +2 more
wiley   +1 more source

Reputational risk and disclosure practices: comparative evidence from European countries

open access: yes, 2016
The purpose of this research is to investigate reputational risk disclosure and also to study which drivers influence companies’ decisions on exhibiting voluntarily risk infor-mation in their annual reports. The paper is a multi-country study that emphasizes the differences in risk reporting practices, underling various cultural, economic and institu ...
ALFIERO, SIMONA   +3 more
openaire   +1 more source

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao   +4 more
wiley   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

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