Results 161 to 170 of about 8,894,885 (304)

Ownership structure and debt maturity: new evidence from Spain

open access: yes
Ownership structure, Debt maturity, Managerial ownership, Large shareholder, G3, G32,
Pedro Martínez-Solano   +1 more
core   +1 more source

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

open access: yesBusiness 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

Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis

open access: yesBusiness 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

Resolving the Carbon—Performance Paradox: Global Evidence on Stakeholder Engagement, Risk and Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how greenhouse gas emissions influence corporate performance and explains why prior evidence on the carbon–performance relationship has remained inconsistent. Drawing on institutional, stakeholder and slack resource perspectives, the study investigates the direct effects of carbon intensity and emissions reduction ...
Olatunde Ogunwole   +2 more
wiley   +1 more source

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang   +2 more
wiley   +1 more source

Climate Change Exposure and the Discipline of Capital Structure: Evidence From Managerial Leverage Distortion

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley   +1 more source

The Health of Nations Fund: Financing global drug development. [PDF]

open access: yesPLOS Glob Public Health
Cho J   +4 more
europepmc   +1 more source

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