Results 191 to 200 of about 56,132 (236)

Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto, Kathy Ning Shen   +1 more
wiley   +1 more source

Do ESG Frameworks Capture Corporate Health Impacts? An Analysis of the Food and Beverage Industry. [PDF]

Int J Environ Res Public Health
Burgess R, Chen K, Kim SJ, Dharia N, Lin C, Srebotnjak T, Grierson L, Freudenberg N, Esty DC, Ransome Y.   +9 more
europepmc   +1 more source

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

Business Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas   +2 more
wiley   +1 more source

Sports Industry 5.0: reimagining sport through technology, humanity, and sustainability. [PDF]

Front Sports Act Living
Madsen DØ, Glebova E.
europepmc   +1 more source

Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity

Business Strategy and the Environment, EarlyView.
ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon, Adeolu O. Adewuyi, Alex O. Acheampong   +2 more
wiley   +1 more source

Editorial: Trends in AI4ESG: AI for sustainable finance and ESG technology. [PDF]

Front Artif Intell
Schwendner P, Posth JA.
europepmc   +1 more source

Talking the Walk: ESG Discourse as Strategic Dynamic Capability

Business Strategy and the Environment, EarlyView.
ABSTRACT Conventional wisdom suggests that firms must “walk the talk” on sustainability. In turbulent institutional environments, however, talking increasingly becomes part of the walk, as organizations use sustainability discourse to construct and maintain legitimacy.
Floriana Luisi, Olga Maria Stefania Cucaro   +1 more
wiley   +1 more source

Navigating the evolution: a comprehensive review of sustainable finance in mergers and acquisitions. [PDF]

F1000Res
Mondal S, Rakshit D, Jee K, Tiwari SC.
europepmc   +1 more source

How Political Connections Shape Corporate Sustainability: A Systematic Review and Integrative Framework for Future Research Directions

Business Strategy and the Environment, EarlyView.
ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer, Mahmoud Nasr, Karim Mahran   +2 more
wiley   +1 more source

Can the Marketing Authorisation Holder system improve the ESG performance of pharmaceutical manufacturers? [PDF]

Front Public Health
Li J.
europepmc   +1 more source