Results 181 to 190 of about 36,745 (268)

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

Pre-drought Conservative Xylem Hydraulic Architecture Is Associated With Enhanced Recovery From the 1976 Drought in European Beech (Fagus sylvatica L.). [PDF]

open access: yesPlant Cell Environ
Röder S   +8 more
europepmc   +1 more source

Climate Change, Strategic Orientation, and Green Innovation: Unpacking External and Internal Drivers in Competitive Contexts

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly face political and societal pressures to pursue green strategies and sustainable innovation amid escalating climate change disruptions. Drawing upon contingency theory, institutional theory, and the natural resource‐based view, this article examines external (stakeholder pressures) and internal (environmental culture ...
Maria Vincenza Ciasullo   +2 more
wiley   +1 more source

Do Banks in the Middle East and North Africa Region Price Carbon Exposure?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim   +2 more
wiley   +1 more source

Cellular integrity beyond xylem embolism underpins drought tolerance in zoysiagrasses. [PDF]

open access: yesJ Exp Bot
Oliveira LA   +5 more
europepmc   +1 more source

The Heat Is On: Climate Change–Related Challenges and SMEs' R&D Activities

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Investing in R&D is a key way for small‐ and medium‐sized enterprises (SMEs) to develop capabilities that are required to respond to climate change–related challenges. However, the extent to which such challenges affect SMEs' R&D activities remains a critical gap in the literature.
Gráinne Gibson   +3 more
wiley   +1 more source

European beech reproduction is not reduced by drought, including the 2003, 2018, and 2022 extremes. [PDF]

open access: yesProc Natl Acad Sci U S A
Szymkowiak J   +25 more
europepmc   +1 more source

Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman   +2 more
wiley   +1 more source

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