Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy
Business Strategy and the Environment, EarlyView.ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi +4 more
wiley +1 more source
ESG performance and green innovation in commercial banks: Evidence from China. [PDF]
PLoS OneWang Q, Zhang Y, Li Y, Wang P.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari +2 more
wiley +1 more source
The impact mechanism of geopolitical risks on ESG performance: The moderating effects of investor attention and government subsidies. [PDF]
PLoS OneCheng P, Wang M, Li K, Choi B, Chen W.
europepmc +1 more source
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
The impact of artificial intelligence-driven ESG performance on sustainable development of central state-owned enterprises listed companies. [PDF]
Sci RepXiao Y, Xiao L.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño +2 more
wiley +1 more source
Digital transformation, innovation capabilities, and servitization as drivers of ESG performance in manufacturing SMEs. [PDF]
Sci RepChen D, Wang S.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Building on dynamic capabilities theory, this paper develops a conceptual model explaining how organizations pursue eco‐innovation. Drawing on in‐depth interviews with sustainability and innovation managers across diverse industries, the study provides rich empirical insights into the drivers of eco‐innovation.
Maria Cristina Zaccone, Matteo Pedrini
wiley +1 more source
Media coverage as a moderator in the nexus between audit quality and ESG performance: Evidence from China. [PDF]
PLoS OneCai C +5 more
europepmc +1 more source