Results 171 to 180 of about 3,441,333 (201)

Sovereign Credit Ratings and Corporate Environmental Performance: The Moderating Role of Voice and Accountability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Governments and corporations can capitalise on improvements in Sovereign Credit Ratings (SCRs) by promoting environmentally friendly policies and developing infrastructure to achieve sustainable economic growth. Alternatively, they may choose to follow a ‘race to the bottom’ approach.
Muhammad Suhail Rizwan   +2 more
wiley   +1 more source

Air Pollution, Investor Attention, and Greenium: An Attention‐Based View

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although prior research has highlighted the growing importance of green bonds and their sensitivity to environmental conditions, evidence regarding the existence of a green‐bond premium (“greenium”) remains inconclusive. As an innovative financial instrument whose valuation depends partly on the credibility of its environmental certification ...
Huimin Zhao, Xi Xu, Jing A. Zhang
wiley   +1 more source

Mitigating the Heat: The Role of AI Technology in Shielding Corporate Environmental Performance From Extreme Temperatures—Difference‐in‐Differences Evidence From Chinese Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Extreme heat has become a recurring operational challenge that disrupts production, raises energy and maintenance needs, and makes it harder for firms to sustain environmental performance. However, it remains less clear whether AI‐related capability is associated with firms' ability to maintain environmental performance under recurring extreme‐
Shangze Dai, Xinde James Ji, Kai Huang
wiley   +1 more source

Digital Transformation of Supply Chains and Corporate Green Resilience: Evidence From China's Supply Chain Innovation and Application Pilot Cities

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and sustainability challenges, understanding how institutional reforms enhance firms' ability to cope with green‐related disruptions is of substantial importance. Exploiting China's Supply Chain Innovation and Application Pilot Cities as a quasi‐natural experiment, this study investigates the impact of ...
Jiaxin Wang, Jiacheng Liu
wiley   +1 more source

Financing the Twin Transition: How Patent Pledges Leverage Intangible Assets for Digital–Green Synergistic Transformation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Against the backdrop of aligning digital expansion with green growth objectives, exploring effective financial support pathways for firms' digital–green synergistic transformation (DGST) holds significant theoretical and practical value. This study examines the impact, mechanisms, and heterogeneity of patent pledge financing on firms' DGST ...
An Pan, Puyu Mi, Yijiao Shi, Xunpeng Shi
wiley   +1 more source

Water Efficiency and Corporate Carbon Performance: The Roles of CSR, Regulation, and Industry Intensity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether firm‐level water management efficiency is associated with corporate carbon emissions, and whether this association is moderated by corporate social responsibility (CSR) performance, environmental regulatory stringency, and industry water intensity.
Nadia Ben Farhat   +2 more
wiley   +1 more source

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni   +3 more
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda   +2 more
wiley   +1 more source

Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley   +1 more source

Family Ownership and ESG Performance: The Moderating Role of Sustainability Committee and ESG‐Linked Executive Compensation

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Grounded in agency theory, this article examines the relationship between family ownership concentration and environmental, social, and governance (ESG) performance, and analyzes the moderating role of sustainable governance mechanisms. Specifically, it assesses whether sustainability committees and ESG‐linked executive compensation moderate ...
Pasquale Latella   +3 more
wiley   +1 more source

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