Results 161 to 170 of about 1,575,978 (352)

The Debt

open access: yesCurrent History, 1916
openaire   +1 more source

Building Trust for Sustainable Disclosure: The Effect of Social Capital on Sustainable Disclosure and the Moderating Role of Corruption

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper explores the effect of social capital on firms' Environmental, Social, and Governance (ESG) disclosure practices using a sample of US companies. We propose that public corruption moderates this relationship. Our findings indicate that for social capital to effectively enhance ESG disclosure, it must function within a low‐corruption ...
Abdulkader Kaakeh, Mohamad Kaakeh
wiley   +1 more source

Critical Analysis of Fashion and Sustainability: An Umbrella Review From a Decolonial Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The fashion industry is currently associated with numerous socio‐environmental impacts. Various efforts have emerged to explore pathways toward more sustainable fashion. This study aims to conduct an umbrella review to understand the prevailing perspectives and to identify the proposed paths toward fashion, sustainability, and a decolonial ...
Patrícia Muniz dos Santos Silva   +1 more
wiley   +1 more source

Analyzing Debt Sustainability: Concepts and Tools Applied for Guinea, Rwanda,and Senegal [PDF]

open access: yes
A sustainable debt is a precondition for sustainable development. Yet the analysis of a country’s debt sustainability is a complex task given issues related to (1) establishing the actual debt outstanding and future debt-service obligations; (2) defining
Gunter, Bernhard, Wodon, Quentin
core   +1 more source

Female Directors on Audit Committees and Corporate Environmental Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Analyzing the connection between female directors on audit committees and corporate environmental decoupling, this study recognized the moderator effect of sustainability assurance on this link. Based on stakeholder agency theory, we used a sample of listed firms on the STOXX Europe 600 index (2178 firm‐year observations) from the business ...
Patrick Velte
wiley   +1 more source

Recent experience with commercial bank debt reduction [PDF]

open access: yes
The authors review the case for market-based debt reduction and concerted debt reduction. They explain the new menu-based approach to debt reduction and discuss why it may be preferred to market-based and concerted debt reduction. In a review of the five
Claessens, Stijn   +2 more
core  

How Stakeholder Engagement Drives Environmental Innovation to Mitigate Climate Change: Evidence From European Small Caps

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change poses several challenges for ecosystems and business operations, prompting scholars, practitioners and policymakers to seek novel solutions. This paper focused on a sample of listed companies on the STOXX Europe Small 200 index and examined the interplay between stakeholder engagement and environmental innovation across 9 years (
Antonio Netti   +3 more
wiley   +1 more source

Task Force on Climate‐Related Financial Disclosures: A Systematic Literature Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We conduct a timely comprehensive review of the existing literature on Task Force on Climate‐Related Financial Disclosures (TCFD). Our aim is to provide a synthesis and extension of the current literature as follows: (i) review theoretical (i.e., socio‐political, economic‐based and market‐based) perspectives employed by existing studies, (ii ...
Yunice Karina Tumewang   +2 more
wiley   +1 more source

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