Results 71 to 80 of about 2,622 (267)

Audit quality moderating effect on the relationship between earnings management and ESG reporting in the Jordanian banking industry

Discover Sustainability
As ESG reporting becomes more essential in banking, this study explores the association between “Earnings Management (EM)” and ESG scores, using EM as a proxy for “Corporate Governance (CG)” efficacy.
Esraa Esam Alharasis, Sajead Mowafaq Alshdaifat, Taha Almarayeh, Elina F. Hasan, Radhi Al-Hamadeen   +4 more
doaj   +1 more source

ESA Governing Board Spring 2026 Meeting Minutes Ecological Society of America Washington, DC and Zoom Meeting May 26–27, 2026

The Bulletin of the Ecological Society of America, EarlyView.
wiley   +1 more source

Do Governance Structures Drive Green Building Adoption? A Machine Learning Approach With Random Forests

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the determinants of firms' propensity to adopt green buildings in the Euro Stoxx 300 and the S&P 500 indices, during 2012–2023. Using random forest binary classifiers, we assess the relative importance of financial, sectoral, geographic, and climate governance predictors and uncover nonlinear relationships often overlooked ...
María del Carmen Valls Martínez, José Manuel Santos‐Jaén, María Estefanía Sánchez Pacheco, Fernando José Zambrano Farías   +3 more
wiley   +1 more source

ESGOnt: An ontology-based framework for Enhancing Environmental, Social, and Governance (ESG) assessments and aligning with Sustainable Development Goals (SDG)

Resources, Environment and Sustainability
This study proposes ESGOnt, an ontology-based framework that aligns Environmental, Social, and Governance (ESG) management with Sustainable Development Goals (SDGs).
Annas Vijaya, Faris Dzaudan Qadri, Linda Salma Angreani, Hendro Wicaksono   +3 more
doaj   +1 more source

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

Business Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong, Aqueel Imtiaz Wahga, Sam Zisuh Njinyah, Yen‐Jung Tseng   +3 more
wiley   +1 more source

Corporate Decarbonization via Technology and Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran, Rudolf R. Sinkovics, Olli Kuivalainen   +2 more
wiley   +1 more source

Shaping Energy Transitions: Sectoral Demand, Climate Risk Exposure, and Renewable Pathways in Sub‐Saharan Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT Energy is a fundamental driver of economic growth, shaping productivity, industrialization, and long‐term economic resilience. In sub‐Saharan Africa (SSA), where energy access remains uneven and infrastructure is underdeveloped, understanding sector‐specific energy demand is essential for designing sustainable energy strategies.
Michael Appiah, Emmanuel Baffour Gyau, Genanew Bekele Worku, Simplice A. Asongu   +3 more
wiley   +1 more source

Does ESG Performance Influence Economic Growth? The Role of Financial Reporting Environment and IFRS Adoption in Türkiye and Selected Turkic Economies

Ekonomi, Politika & Finans Araştırmaları Dergisi
This study examines the impact of Environmental, Social, and Governance (ESG) performance on economic growth in Türkiye and selected Turkic economies, with particular emphasis on the financial reporting environment and IFRS adoption.
Burcu Nazlıoğlu
doaj   +1 more source

Digital Technologies for Transparent and Sustainable Supply Chain Management: A Resource Orchestration‐Based View in the Textile Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley   +1 more source

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza, Martin de Jong, Dirk Schoenmaker   +2 more
wiley   +1 more source