Results 161 to 170 of about 5,901 (304)

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

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

open access: yesInt J Environ Res Public Health
Burgess R   +9 more
europepmc   +1 more source

Measuring ESG performance

open access: yes
reservedIl presente lavoro di tesi si propone di analizzare e confrontare i principali standard di misurazione della performance ESG (Environmental, Social, and Governance) di un’azienda, con particolare attenzione agli indicatori ESRS (European ...
BARRAGATO, SIMONE
core  

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

open access: yesBusiness 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

ESG reporting as support to business sustainability : challenges and trends

open access: yes
ESG-raportointi on noussut keskeiseksi osaksi yritysten vastuullisuusstrategiaa ja sidosryhmäviestintää. Yritykset kohtaavat kuitenkin merkittäviä tietoaukkoja ESG-raportoinnissa, mikä vaikeuttaa tietojen vertailtavuutta, sääntelyvaatimusten ...
Alhola, Juuso
core  

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

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