Results 181 to 190 of about 4,877 (263)

Exploring the Effects of Integrated Thinking and Reporting on Corporate Performance: A Multidimensional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study aims to test the effectiveness of adopting Integrated Thinking and Reporting (ITR) in enhancing distinct but interconnected dimensions of corporate performance, namely, organizations' environmental, social, and financial performance, ultimately addressing their activities towards the achievement of sustainable development.
Maria Cleofe Giorgino   +3 more
wiley   +1 more source

Corporate Governance and Environmental Performance: Does Contingency Theory Affect the Explanatory Power of Theoretical Frameworks?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT There is extensive literature on the relationship between corporate governance (CG) and firms' environmental performance (EP). However, the empirical findings remain somewhat equivocal. A variety of theoretical approaches have been utilised to provide a suitable basis for explaining the causal relationship, including legitimacy theory ...
Lukas Horner, Michael Grüning
wiley   +1 more source

Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco   +3 more
wiley   +1 more source

Climate Adequacy and Market Risk: Are They Related? Empirical Evidence From the European Equity Market Before and After the Adoption of the Paris Agreement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini   +3 more
wiley   +1 more source

Green Communication and Satisfaction of Employees and Customers in Vietnam Hospitality Outlets: Mediating and Moderating Roles of Resource Use and Training

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how green communication influences customer and employee satisfaction in Vietnamese food and beverage outlets through the mediating role of perceived green resource use and the moderating role of green training. Data were collected from 399 respondents, including 161 employees and 238 customers across 60 outlets in Vietnam,
Trang Le‐Thu   +2 more
wiley   +1 more source

Integrating ESG Into Business Strategy: Evidence on Firm Performance From European High‐Materiality Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp   +2 more
wiley   +1 more source

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