Results 171 to 180 of about 628,161 (304)
Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership
Business Strategy and the Environment, EarlyView.ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose +3 more
wiley +1 more source
The digital divide among U.S. Hospitals delivering health services to populations with high social disparities. [PDF]
Front Digit HealthSnowdon A +5 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study re‐examines the relationship between environmental, social, and governance (ESG) engagement and firm financial performance by moving beyond linear, net‐effect models toward a configurational perspective. Focusing on a global sample of 1380 non‐financial firms with high environmental maturity (CDP Climate Change score ≥ B), we ...
Daniel Yeung +2 more
wiley +1 more source
The local government bond channel of China's monetary policy. [PDF]
PLoS OneBai J, Xia H, Zhang L.
europepmc +1 more source
Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng +4 more
wiley +1 more source
, 2009 This dissertation consists of three major empirical studies about debt maturity following two introductory chapters describing the data used and also the most relevant theoretical and empirical work in the existent literature. In the first empirical study we examine the debt maturity trend from 1980 to 2004 for US firms and identify if the changes in ...
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping +3 more
wiley +1 more source
Unseen emotions, unpaid debts: a qualitative study of emotional exposure and its cumulative emotional consequences in high-intensity clinical settings. [PDF]
BMC NursAzhar A +3 more
europepmc +1 more source
BANK DEBT AND MARKET DEBT: AN EMPIRICAL ANALYSIS FOR SPANISH FRIMS [PDF]
This paper examines the effect on the firm’s banking cost of the issue of debt securities. We argue over the existence of a positive relationship between the issue of market debt and the reduction of firm’s banking cost.
María J. Casasola, Josep A. Tribó
core
Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure ...
Xintao Li, Binh Bui, Thanh Phan
wiley +1 more source