Results 101 to 110 of about 3,215,272 (341)
Assessing the dynamics of the average capital cost of the largest Russian companies after 2022
Вестник университетаThe dynamics of the WACC indicator of Russian real sector companies has been assessed. The purpose of the study is to assess the dynamics of the capital cost of Russian companies and how it will affect their decisions.
S. V. Korzhnev
doaj +1 more source
The Mediating Role of Climate Targets in Corporate Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Corporations worldwide increasingly commit to Sustainable Development Goal 13 (SDG 13), yet the extent to which such commitments translate into measurable greenhouse gas (GHG) reductions remains uncertain. Drawing on Institutional and Legitimacy Theory, this paper examines the mediating role of climate targets in the relationship between SDG ...
Evgenia Anagnostopoulou
wiley +1 more source
Predicting the Dynamics of Earned Value Creation in the Presence of Technical Debt [PDF]
, 2023 Howard Kleinwaks +2 more
openalex +1 more source
Too Old to Bother: CEO Age and Corporate Stakeholder Engagement
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how CEO age, a key demographic attribute, affects corporate stakeholder engagement. Drawing on Upper Echelons Theory, we argue that older CEOs are less responsive to stakeholder concerns because of heightened conservatism, shorter time horizons, and greater risk aversion.
Mehwish Yousaf, Pascal Nguyen
wiley +1 more source
Environmental Performance Drivers: A Political Cost Approach
Business Strategy and the Environment, EarlyView.ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain +2 more
wiley +1 more source
Debt Sustainability in the Context of Population Ageing: A Risk Management Approach
RisksThe ageing of the population has negative effects on the gross domestic product (GDP), influencing various economic and social aspects. These effects, in turn, contribute to an increase in the debt-to-GDP ratio, raising concerns about the long-term ...
Samantha Ajovalasit +2 more
doaj +1 more source
Residential loan debt dynamics: Phase analysis of cyclicity [PDF]
, 2021 R. Kh. Ilyasov
openalex +1 more source
Business 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
Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms
Business Strategy and the Environment, EarlyView.ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley +1 more source
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business 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