Results 181 to 190 of about 315,341 (241)

Determinants of Climate Change Disclosure by Central Governments: Exploratory Research Through Sustainable Development Goal 13

Business Strategy and the Environment, EarlyView.
ABSTRACT This research examines the extent of voluntary climate change disclosure by central governments worldwide through Sustainable Development Goal (SDG) 13 targets and analyzes determinants that may influence this disclosure. Using qualitative and quantitative methods, a content analysis of SDG13 and its targets was applied to the voluntary ...
Ferdinando Di Carlo, Manuela Lucchese, Silvia Solimene, Valery Rago   +3 more
wiley   +1 more source

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

Business 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, Manirul Islam, Md Yousuf Ali, A. T. M. Enayet Karim   +3 more
wiley   +1 more source

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

Business 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, Ning Ding, Haodong Jin, Rui Xue, Yuhao Yang   +4 more
wiley   +1 more source

ESG Controversies and Corporate Performance: A Critical Appraisal of Rating Methodologies and Empirical Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG controversies have become relevant signals in capital markets. However, controversy measurement is not strictly regulated, and evidence on whether and under which conditions such events affect firm‐level performance remains fragmented and lacks quality appraisal.
Paolo Candio, Massimiliano Kaucic
wiley   +1 more source

Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng, Wenjia Tang, Liang Zhao, Salwa Saleh Almasabi, David Kalisz   +4 more
wiley   +1 more source

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

Business 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, Amr ElAlfy, Jeffrey Wilson, Olaf Weber   +3 more
wiley   +1 more source

Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis

Business 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

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

Business 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, Chante Jian Ding, Abdullahi D. Ahmed   +2 more
wiley   +1 more source

Business Strategy and Corporate Waste Outcomes: The Moderating Role of Board Gender Diversity

Business Strategy and the Environment, EarlyView.
ABSTRACT Firm‐level drivers of corporate waste remain underresearched relative to other sustainability topics, such as carbon emissions and environmental, social, and governance (ESG) disclosure. Moreover, the role of female directors on corporate boards in this realm is also underexplored.
Ya Luo, Muhammad Husnain, Eman Zainab, Sana Akbar Khan   +3 more
wiley   +1 more source

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Problems of Debt Servicing

1964
Although the problem of debt servicing has been somewhat neglected in the literature on international capital movements, it is of central importance for the debtor countries. Debt services — which include payments for the floating of the loan abroad, interest, and amortization — flow in the direction opposite to the capital flow. These payments are not
V N Bandera
openaire   +3 more sources