Can participatory budgeting mitigate government debt risk？-An empirical analysis using cross-national panel data. [PDF]
PLoS OneLi Y, Zhang Q.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp +2 more
wiley +1 more source
Can aid foster Africa's attainment of a just energy transition and external debt sustainability? [PDF]
HeliyonNsakaza K, Chilipaine TI.
europepmc +1 more source
Exploring the Financial Perspective in Sustainability Strategies: The Case of the Tourism Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between sustainability and corporate financial performance in the tourism sector. To address the mixed and inconclusive evidence in prior research, we develop an integrated theoretical framework that combines stakeholder theory, the resource‐based view, legitimacy theory, and agency theory and distinguishes
Rebecca Levy Orelli +3 more
wiley +1 more source
Moderating role of CEO expertise on the relationship between capital structure and financial reporting timeliness of Saudi-listed companies. [PDF]
PLoS OneSulimany HGH +4 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Human rights disclosure is increasingly vital for corporate sustainability, particularly in Latin America, where labor abuses, inequality, and weak enforcement remain prevalent. This study investigates the drivers and outcomes of such disclosure in 416 large firms across the region.
Alan Bandeira Pinheiro +1 more
wiley +1 more source
A project-level dataset of Chinese Belt and Road energy investments 2013-2023. [PDF]
Sci DataYin G, Calzadilla A, Bleischwitz R.
europepmc +1 more source
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 +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 +3 more
wiley +1 more source
Productivity gains and work conditions in coercive labor markets: Experimental evidence from the Bangladesh brick sector. [PDF]
Proc Natl Acad Sci U S AMiller G +14 more
europepmc +1 more source