Results 141 to 150 of about 5,195,536 (305)

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley   +4 more
wiley   +1 more source

Policy Inconsistency and External Debt Service

open access: yes, 1990
In this paper it is argued that the willingness of debtors to make external debt-service payments reflects, in part, their inability to credibly and permanently suspend debt service.
Svensson, Lars E.O., Dooley, Michael
core   +1 more source

Foreign Debt and Domestic Savings in Developing Countries [PDF]

open access: yes
This paper approaches the question of potential causality between foreign debt and domestic savings in the context of developing countries. Literature provides evidence in as far as foreign debt and development is concerned, but little attention was ...
Luke Emeka Okafor, Joanna Tyrowicz
core  

Asset Replacement and Green Innovation: Dynamic Complementarity and Paradoxical Effects on Carbon Intensity in Korean Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Using a balanced panel of 93 Korean firms over 2014–2023, this study examines how the interaction between green innovation and asset replacement strategies is associated with changes in carbon intensity over time. Distinguishing between tangible and intangible asset pathways, we identify two contrasting temporal patterns. When green innovation
Bong‐Seop Kim, Suk Hyun
wiley   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar   +2 more
wiley   +1 more source

The pitfalls and potential of debt-for-nature swaps : a US-Indonesian case study [PDF]

open access: yes
The vital role of forests in limiting the likelihood of dangerous climate change has precipitated renewed interest in debt-for-nature swaps. This article uses evidence on past debt-for-nature swaps and similar debt mechanisms to assess the recent second ...
Prowse, Martin   +2 more
core  

Environmental Performance and Corporate Innovation: Evidence From Korea's Rapid ESG Institutionalization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

The Debt Burden and Debt Maturity [PDF]

open access: yes
At low and moderate levels of government debt, there appears to be little relation between the level of debt and its maturity. But at high levels of debt, a strong inverse relation emerges.
Alessandro Missale   +1 more
core  

Asymmetric Relationships Between Sustainability Performance, Disclosure, and Market Value Under Isomorphic Disclosure Pressures: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability ...
Kimitaka Nishitani   +5 more
wiley   +1 more source

Debt relief and growth : a study of Tanzania and Zambia

open access: yes, 2004
This paper discusses some issues on how to evaluate the impact of HIPC debt relief in the cases of Tanzania and Zambia using two computable general equilibrium models.
Levin, Jörgen,   +2 more
core  

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