Results 201 to 210 of about 388,471 (291)

Signalling ESG Misconduct: What Matters to Investors?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley   +1 more source

Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky   +2 more
wiley   +1 more source

Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership

open access: yesBusiness 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

Using Machine Learning to Predict Corporate Environmental Violation: A Stakeholder Pressure Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen   +4 more
wiley   +1 more source

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