Results 101 to 110 of about 2,622 (267)

Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between board gender diversity and environmental credit risk in the global banking sector. Using a panel dataset of 345 publicly listed banks from 75 countries over the period 2018–2022, we find that greater female representation on bank boards is significantly associated with lower environmental credit
Kenza Mouti, Erhan Kilincarslan, Jiafan Li   +2 more
wiley   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

Metadata integrity in digital disclosures: a multilevel study of financial and ESG reporting structures

Humanities & Social Sciences Communications
This study examines the structural, organizational, and contextual determinants of metadata integrity in digital corporate disclosures, covering both financial and ESG reporting.
Amer Morshed, Bassam Maali, Ayman Bader
doaj   +1 more source

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang, Sultan Sikandar Mirza, Chengwei Zhang   +2 more
wiley   +1 more source

From union clout to corporate couture: Unveiling the impact of trade unions on corporate social responsibility.

PLoS ONE
Trade unions and corporate social responsibility (CSR) are important institutional mechanisms through which corporations undertake responsibility for their for-profit as well as not-for-profit actions.
Anshul Mandliya, Jatin Pandey, Shrihari Suresh Sohani, Rayees Ahmad Sheikh   +3 more
doaj   +1 more source

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo, Domizia Vescovo, Riccardo Censi, Roberto Ruggieri, Donatella Restuccia, Paola Campana   +5 more
wiley   +1 more source

ESG and firm-specific risk: the moderating effects of corruption and economic development in Asia-Pacific emerging markets

Humanities & Social Sciences Communications
This study examines whether, and under what institutional conditions, environmental, social, and governance (ESG) practices mitigate firm-specific risk.
Boonlert Jitmaneeroj, Thosaporn Tonghui
doaj   +1 more source

From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal, Ines Kateb, Said Elbanna   +2 more
wiley   +1 more source

Financial Determinants of ESG Disclosure Quality [PDF]

Ovidius University Annals: Economic Sciences Series
Environmental, Social, and Governance (ESG) disclosure quality is increasingly critical for corporate transparency and investor decision-making. This study investigates the financial determinants of ESG disclosure quality in 350 European publicly ...
Alexandra Danila
doaj  

Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley   +1 more source