Results 111 to 120 of about 30,879 (264)
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source
Electronic Journal of Differential Equations, 2016 In this article, we give a priori bounds on the possible non-real eigenvalue of regular fourth-order boundary value problem with indefinite weight function and obtain a sufficient conditions for such problem to admit non-real eigenvalue.
Xiaoling Han, Ting Gao
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT There is extensive literature on the relationship between corporate governance (CG) and firms' environmental performance (EP). However, the empirical findings remain somewhat equivocal. A variety of theoretical approaches have been utilised to provide a suitable basis for explaining the causal relationship, including legitimacy theory ...
Lukas Horner, Michael Grüning
wiley +1 more source
Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure ...
Xintao Li, Binh Bui, Thanh Phan
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang +2 more
wiley +1 more source
The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how sustainability audit quality influences corporate climate change performance and examines the moderating roles of governance quality and greenwashing. Using panel regressions on 6140 firm‐year observations from 39 countries between 2008 and 2023, the findings reveal that higher sustainability audit quality is ...
Muhammed Belly Ibrahim +2 more
wiley +1 more source
Eigenvalue comparisons for differential equations on a measure chain
Electronic Journal of Differential Equations, 1998 The theory of $mathbf{u_0}$-positive operators with respect to a cone in a Banach space is applied to eigenvalue problems associated with the second order $Delta$-differential equation (often referred to as a differential equation on a measure chain ...
Chuan Jen Chyan +3 more
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Co‐Creation Over R&D: External Knowledge as the Engine of Green Innovation in Italian SMEs
Business Strategy and the Environment, EarlyView.ABSTRACT The transition towards a green and net‐zero economy has become a strategic priority for firms and policymakers, placing increasing pressure on SMEs to integrate diverse forms of knowledge to achieve both environmental and economic objectives.
Angela Stefania Bergantino +3 more
wiley +1 more source
Evolving Paradigms of Sustainability in Luxury Fashion: Evidence From an Emerging Market
Journal of Consumer Behaviour, EarlyView.ABSTRACT The global fashion industry is both an economic driver and a major contributor of environmental and social challenges. This research examines how sustainable luxury fashion is constructed and adopted within an emerging market context by integrating perspectives from entrepreneurs, industry managers, and consumers.
Sandipan Sen +4 more
wiley +1 more source