Results 231 to 240 of about 618,648 (346)

Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa   +4 more
wiley   +1 more source

Sustainability Reporting and External Assurance: Evidence From UK Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh   +3 more
wiley   +1 more source

An Outlook at Corporate Environmental Performance Through the Lens of Green Supply Chain Management, Green Innovation, Sustainable Dynamic Capabilities, and Governance Quality in an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate environmental performance (CEP) has become an essential pillar of sustainable development during the 21st century, particularly in light of climate change and global ecological degradation. In Ghana, where industrial development coexists with environmental vulnerabilities, there is an essential need for a deliberate focus on ...
Agnes Nyamenaose Essuman   +4 more
wiley   +1 more source

From Voluntary to Mandatory: The Bibliometric and Meta‐Analytical Insights Into Effects of ESG Disclosure Practices and Regulations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG disclosure regulations refer broadly to public‐authority regulations and stock‐exchange listing rules to govern ESG reporting practice. Despite their rapid proliferation, the effects of ESG disclosure regulations remain contested. To provide a comprehensive assessment, this study conducted a bibliometric analysis and a meta‐analysis on ...
Jiaying Li, Yuting Xie, Liang Dong
wiley   +1 more source

A criticism on the editorial policy

open access: yesNippon Ronen Igakkai Zasshi. Japanese Journal of Geriatrics, 2007
openaire   +3 more sources

Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi   +3 more
wiley   +1 more source

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