Results 101 to 110 of about 1,562 (260)

The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson, Daniel Gyimah, Syed Imran Ali, Christian Gnekpe, Mélanie Roux, Amelie Abadie   +5 more
wiley   +1 more source

Sustainability‐Focused or Unfocused CSR Committees: Which Ones Are Beneficial for Corporate Environmental Performance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between corporate social responsibility (CSR) committees' mandates, the characteristics of their chairs, and corporate environmental performance. Employing the whole sample of Italian industrial firms listed on Euronext Milan, we find that only sustainability‐focused CSR committees are positively ...
Kevin Pirazzi Maffiola, Cecilia Correggi, Domenico Rocco Cambrea, Paolo Di Toma   +3 more
wiley   +1 more source

Multi-dimensional data fusion for enterprise debt maturity risk assessment: a stacked autoencoder-based deep learning approach

Financial Innovation
This study proposes a novel data fusion-based feature selection and reconstruction (DFFSR) method for assessing debt maturity risk based on multi-dimensional data from publicly traded Chinese companies between 2000 and 2023.
Jian Min, Wanying Song, Rebecca Kechen Dong, Xiao-Guang Yue   +3 more
doaj   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

Business Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

A REVIEW ON THE CHANGE OF PUBLIC DEBT MANAGEMENT AND PUBLIC DEBT STRUCTURE IN TURKEY WITHIN THE PERIOD 1990-2012

Sakarya Üniversitesi İktisat Dergisi, 2014
In this study, legal and institutional changes in public debt management during the period 1990-2012 in Turkey has been examined and the effect of this change on public debt structure has been studied.
Fazlı Yıldız
doaj  

Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek, Sabur Mollah, Abongeh Tunyi   +2 more
wiley   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

Business Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas   +2 more
wiley   +1 more source

Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity

Business Strategy and the Environment, EarlyView.
ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon, Adeolu O. Adewuyi, Alex O. Acheampong   +2 more
wiley   +1 more source