Results 171 to 180 of about 10,876 (293)

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen   +2 more
wiley   +1 more source

Understanding the Indirect Effects of Sustainable HRM: Cognitive and Relational Pathways to Engagement and Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how sustainable human resource management (SHRM) influences employee engagement and performance through distinct cognitive and relational mechanisms. While previous research has demonstrated positive associations between SHRM and employee outcomes, the processes through which these effects occur remain insufficiently ...
Daniel Roque Gomes   +4 more
wiley   +1 more source

Do Governance Structures Drive Green Building Adoption? A Machine Learning Approach With Random Forests

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the determinants of firms' propensity to adopt green buildings in the Euro Stoxx 300 and the S&P 500 indices, during 2012–2023. Using random forest binary classifiers, we assess the relative importance of financial, sectoral, geographic, and climate governance predictors and uncover nonlinear relationships often overlooked ...
María del Carmen Valls Martínez   +3 more
wiley   +1 more source

Beyond Greenwashing: Impact of Circular Economy Practices on Green Collaborative Practices and Sustainable Supply Chain Integration Through Green Value Co‐Creation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of circular economy practices, as a manifestation of corporate social responsibility, on green value co‐creation and its subsequent effects on green collaborative practices and sustainable supply chain integration between providers and customers.
Adriana Santos   +2 more
wiley   +1 more source

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