Results 81 to 90 of about 208,790 (304)

Assessing the Aid Allocation and Debt Sustainability Framework: Working Towards Incentive Compatible Aid Contracts [PDF]

open access: yes
This paper criticizes the current International Development Association (IDA) aid allocation and debt sustainability framework on the grounds of their over-reliance on the country policy and institutional assessment (CPIA) as the guiding criterion.
Benno Ferrarini, Machiko Nissanke
core  

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

The Sustainability of Fiscal Policy in the United States [PDF]

open access: yes
The paper examines the sustainability of U.S. fiscal policy, finding substantial evidence in favor. I summarize the U.S. fiscal record from 1792-2003, critically review sustainability conditions and their testable implications, and apply them to U.S ...
Henning Bohn
core  

Do Environmental Certifications Pay? A Bibliometric and Systematic Review of Environmental Management Systems and Eco‐Label Impacts

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how environmental certifications—specifically, formal environmental management systems (EMSs) (ISO 14001, EMAS), and consumer‐facing eco‐labels—influence firm financial performance. Using a dual approach that includes a bibliometric review and a systematic analysis of key studies, we identify key trends, theoretical ...
Alberto Citterio
wiley   +1 more source

Greening Under Pressure: Climate Change Exposure and Eco‐Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the impact of climate change exposure on corporate eco‐innovation. Recognizing the urgent need to address climate change, we examine how firms directly respond to climate risks through eco‐innovation. Our findings indicate that climate change exposure is positively associated with corporate eco‐innovation.
Pietro Perotti   +2 more
wiley   +1 more source

Debt Valuation Effects when there is Foreign Currency-Denominated Debt [PDF]

open access: yes
This paper discusses the way in which the existence of debt denominated in both domestic and foreign currency affects debt-sustainability analyses. Ignoring valuation issues can lead to misleading conclusions regarding fiscal sustainability. We show that
Claudia Martínez, Rodrigo Vergara.
core  

Sensegiving, ESG, and Firm Value: Mitigating Interpretive Uncertainty in South Korea

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) becomes central to corporate strategy, firms must navigate the tension between meeting stakeholder expectations and avoiding overinvestment. This study examines how interpretive uncertainty—arising from stakeholders' divergent cognitive frames—produces a nonlinear relationship between ESG ...
Yanghee Kim   +3 more
wiley   +1 more source

Undisclosed Debt Sustainability

open access: yes, 2019
Over the past decade, non–Paris Club creditors, notably China, have become an important source of financing for low- and middle-income countries. In contrast with typical sovereign debt, these lending arrangements are not public, and other creditors have no information about their magnitude. We transform the traditional sovereign debt and default model
Laura Alfaro, Fabio Kanczuk
openaire   +1 more source

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