Results 211 to 220 of about 628,161 (304)

From ESG to Biodiversity: Decoupling and Its Asymmetries as a Source of Biodiversity Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While environmental, social and governance (ESG) research has extensively documented the risks stemming from disclosure and performance gaps, the growing demand for biodiversity reporting raises concerns that analogous inconsistencies may amplify corporations' exposure to biodiversity risk.
Etienne Develay, Nader S. Virk
wiley   +1 more source

Sustainable Corporate Loans: A Systematic Literature Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper presents a systematic literature review of sustainable corporate loans (SCLs), including green loans and sustainability‐linked loans, to synthesise current academic knowledge and outline future research directions. Using a PRISMA protocol and a bibliometric analysis of 102 peer‐reviewed articles published in AJG‐ranked journals (3 ...
Md Nurul Islam Sohel   +3 more
wiley   +1 more source

The Fading Premium: Environmental and Financial Performance Across Nordic Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The relationship between environmental and financial performance remains one of the most studied and least settled questions in business research. Using a panel of 741 Nordic listed firms from 2018 to 2025, we study how industry, time, firm resources, and the substance of engagement condition it. Industry determines where a relationship exists
Ane C. H. Jensen   +2 more
wiley   +1 more source

Who Governs Carbon? Board Diversity and Incentive‐Linked Pay as Key Drivers of Disclosure in FTSE 100 Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate boards are increasingly expected to drive climate accountability, yet evidence on which governance mechanisms shape carbon transparency remains contradictory. Using an unbalanced panel of 618 firm‐year observations from 62 FTSE 100 nonfinancial firms (2015–2025), this study examines how board structure, composition and incentive ...
Hamza El Kaddouri, Anu Anna Jossan
wiley   +1 more source

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass   +3 more
wiley   +1 more source

Beyond Disclosure: Sustainable Finance Regulation and the Pricing of ESG Performance in Mature Capital Markets

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACTThis study examines whether and under what conditions Environmental, Social, and Governance (ESG) performance becomes financially meaningful in mature capital markets. Using a longitudinal transatlantic panel of large firms listed in the EURO STOXX 50 and S&P 100 over the period 2015–2024, we analyse the within‐firm association between lagged ...
Nicola Del Sarto
wiley   +1 more source

Home - About - Disclaimer - Privacy