Results 281 to 290 of about 61,820 (355)

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei, José Carlos Marques   +1 more
wiley   +1 more source

Can corporate ESG performance improve audit efficiency?: Empirical evidence based on audit latency perspective. [PDF]

PLoS One
Zhang L, Guo C.
europepmc   +1 more source

The Bi‐Directional Relationship Between Corporate Sustainability and Environmental Uncertainty: The Moderating Role of Organizational Capabilities

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley   +1 more source

Can semi-mandatory non-financial disclosure requirements drive firms to improve ESG performance - evidence from Chinese listed companies. [PDF]

Heliyon
Wu L, Lam JFI, Liu Y.
europepmc   +1 more source

Biodiversity, ESG and Corporate Performance

Procedia Computer Science
Yong Shi, Dong Li, Kun Guo
openaire   +1 more source

Sustainable Development Goals' Discourse in the Accounting and Business Literature: A Rhetorical Lens

Business Strategy and the Environment, EarlyView.
ABSTRACT The role of academia in shaping the Sustainable Development Goals (SDGs) remains insufficiently understood. This study examines how SDG discourse is constructed within accounting and business research by integrating bibliometric analysis with a systematic review of 731 peer‐reviewed articles published between 2020 and 2024.
Silvia Panfilo, Ewelina Zarzycka, Chiara Mio   +2 more
wiley   +1 more source

The impact of digital transformation and earnings management on ESG performance: evidence from Chinese listed enterprises. [PDF]

Sci Rep
Wang L, Hou S.
europepmc   +1 more source

Does Climate Risk Affect Employment Decisions? International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur, Faten Lakhal, Hamza Nizar, Zvi Singer   +3 more
wiley   +1 more source

ESG（環境・社会・ガバナンス）責任投資の進展と年金資産運用への導入 [PDF]

宮井, 博
core  

analysis of ESG studies in the Construction Industry from the perspective of Performance Measurement and Management

Nathaly da Silva Rivatto, Cristine do Nascimento Mutti, João Paulo Maciel de Abreu   +2 more
openalex   +1 more source