Results 161 to 170 of about 1,949 (214)

The Effect of Carbon Disclosure Quality on Green Bond Financing Cost

Business Strategy and the Environment, EarlyView.
ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley   +1 more source

Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism

Business Strategy and the Environment, EarlyView.
ABSTRACT The strategic importance of environmental, social, and governance (ESG) disclosure has sparked academic interest, yet the role of top management team (TMT) dynamics remains underexplored. This study examines how the number of executive changes, as a proxy for TMT instability, affects ESG and environmental (ENV) disclosure in S&P 500 firms from
Christian Schoendeling, Carolin Krieweth, Sebastian Kruse, Malte Brettel   +3 more
wiley   +1 more source

Corporate Environmental Innovation and Environmental Decoupling: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies ...
Rasmi Meqbel, Rizwan Ahmed, Mohammad A. A. Zaid, Mohammad Abweny   +3 more
wiley   +1 more source

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

Business 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

Beyond Carbon: Corporate Environmental Performance Across Multiple Domains

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
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

Business 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, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

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

Business 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

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

Business 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, Eri Nakamura, Qi Sun, Hisayuki Kosaka, Tsugio Watanabe, Daisuke Furuta   +5 more
wiley   +1 more source

Some of the next articles are maybe not open access.

Related searches:

Debt Structure

SSRN Electronic Journal, 2019
We review the literature on debt structure, which is a central element in a firm's capital structure. We first survey both theoretical and empirical research pertaining to debt characteristics—maturity and priority—and debt types—bank loans, corporate bonds, credit lines, commercial paper, and capital leases.
Paolo Colla, Filippo Ippolito, Kai Li
openaire   +1 more source

Essays on Debt Issuance and Debt Structure

2022
This thesis consists of three chapters on empirical corporate finance. In chapter one, I examine how CEO overconfidence affects firms’ choice of debt issuance. I find that firms with overconfident CEOs issue more bank loans than public bonds. The second chapter examines the effect of organization capital on corporate debt structure.
openaire   +1 more source