Results 51 to 60 of about 3,204 (205)

Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek   +2 more
wiley   +1 more source

The Plutocratic Bias in the CPI [PDF]

open access: yesIMF Working Papers, 2000
We define the plutocratic bias as the difference between inflation measured according to the current official CPI and a democratic index in which all households receive the same weight. We estimate that during the 1990s the plutocratic bias in Spain amounts to 0.055 percent per year.
Javier Ruiz-Castillo   +2 more
openaire   +4 more sources

Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman   +2 more
wiley   +1 more source

Bounded Rationality and Greenwashing: An Information‐Architecture Signalling Framework for Verification Frictions and the Disclosure–Performance Gap

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green claims pervade corporate communications, yet their informational value varies because stakeholders process them under bounded rationality—scarce attention and costly verification. This paper develops a conceptual signalling framework in which three parameters—signal diagnosticity (D), verification frictions (V) and available attention (A)
Luca Lancini
wiley   +1 more source

Sustainable Corporate Loans: A Systematic Literature Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper presents a systematic literature review of sustainable corporate loans (SCLs), including green loans and sustainability‐linked loans, to synthesise current academic knowledge and outline future research directions. Using a PRISMA protocol and a bibliometric analysis of 102 peer‐reviewed articles published in AJG‐ranked journals (3 ...
Md Nurul Islam Sohel   +3 more
wiley   +1 more source

Advancing Circular Economy Measurement in Agri‐Food: An Updated Dashboard of Indicators

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The increasing relevance of the circular economy in the agri‐food sector highlights the need for systematic tools to assess environmental, economic and social performance. Despite the proliferation of studies, literature still presents fragmentation and lacks comprehensive sets of indicators across certain thematic areas.
Stefano Poponi   +3 more
wiley   +1 more source

Influence of Geopolitical Risk on Energy Transition and Climate Change

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Geopolitical tensions can influence energy transition, which, in turn, can impact climate change. Thus, we construct a framework that integrates these processes, analyzing 17 economies from 1990 to 2020 using a GVAR model. We hypothesize that geopolitical risk shocks affect economies through domestic financial markets.
Luccas Assis Attílio
wiley   +1 more source

Beyond the CEO: The Role of Subordinate Executives' Horizons in Shaping Corporate Carbon Emissions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although research on the role of top management in shaping firms' carbon emissions has received considerable scholarly attention, it is largely focused on the chief executive officers and, to a lesser extent, a few individual top management team members.
Hamdi Bennasr   +2 more
wiley   +1 more source

When Social Media Influencers Work: A Meta‐Analysis of Brand Engagement, Behavioral Intention, and Boundary Conditions

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT This study examines how social media influencers (SMIs) shape brand engagement and behavioral intention and when these effects vary across contexts. Drawing on 97 studies with a sample of 40,330 participants, we employ one‐stage meta‐analytic structural equation modeling (OSMASEM) to estimate the effects of SMI credibility (attractiveness ...
Tareq Rasul   +6 more
wiley   +1 more source

A Convergent Materials Design Paradigm Across Electro‐ and Photocatalysis for Sustainable Hydrogen Peroxide Production

open access: yesCarbon Energy, EarlyView.
This review outlines advanced modification strategies for electrocatalytic and photocatalytic H2O2 production, covering bandgap tuning, defect engineering, heterostructure construction, cocatalyst loading, and functional framework design. Structure‐performance correlations are revealed across catalysts such as metal oxides, sulfides, carbon nitrides ...
Na Li   +9 more
wiley   +1 more source

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