Results 201 to 210 of about 56,132 (236)

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

Business 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, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

Brand attitude as the catalyst: transforming perceived ESG to consumer's purchase intention in low-carbon consumption. [PDF]

Front Psychol
Zhang R, Zhou X, Liu Q, Wang C.
europepmc   +1 more source

From Promise to Practice: A Systematic Review of Sustainability‐Linked Loans

Business Strategy and the Environment, EarlyView.
ABSTRACT By linking loan terms to predefined environmental, social and governance (ESG) goals, sustainability‐linked loans (SLLs) can incentivise banks and corporations towards sustainability. Despite rapid growth, research remains scant and questions remain about SLLs' financial, organisational and sustainability impacts and how they differ from other
Elias Porse, Aurélien Acquier
wiley   +1 more source

From ethics to ecology: How ethical leadership drives environmental performance through green organizational identity and culture. [PDF]

PLoS One
Rihal J, Alzubi A, Aljuhmani HY, Berberoğlu A.   +3 more
europepmc   +1 more source

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, Ahmed Al‐Hadi, Iman Harymawan, Wisam Neema Hussein, Lien Duong, Grantley Taylor   +5 more
wiley   +1 more source

The nonlinear impact of ESG performance on audit pricing: Evidence from China. [PDF]

PLoS One
Li Y, Meng F.
europepmc   +1 more source

The Impact of FinTech on the Achievement of the UN Sustainable Development Goals: A Hybrid Systematic Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Financial technology (FinTech) is recognized as an important enabler of sustainable development. However, it presents a fragmented and limited explanation of how FinTech may contribute to achieving the Sustainable Development Goals (SDGs). Through this hybrid systematic review of 93 articles published between 2015 and May 2026, this study ...
Salman Bahoo, Galina Kondrateva, Ramil Khabirov, John W. Goodell, Justin Paul   +4 more
wiley   +1 more source

Strategic decoupling through legitimacy: the sustainability-innovation gap in the food processing sector and its health implications. [PDF]

Global Health
Yucel M.
europepmc   +1 more source

Managerial Conflicts of Interest: Heterogeneous Sustainability Outcomes Through Actions Directed at Primary and Secondary Stakeholders

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer, Paul A. Griffin, Florian Habermann   +2 more
wiley   +1 more source

From catwalk to kitchen: A qualitative study of luxury fashion companies' diversification into hospitality and restaurant sector. [PDF]

PLoS One
Luongo S, Sepe F, Lupolo E, Del Gaudio G.   +3 more
europepmc   +1 more source