Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
Bank capital and loan loss reserves under Basel II - implications for emerging countries [PDF]
The authors propose an integrated approach to minimum bank capital, and loan loss reserves regulation. They break new ground in two main areas. First, the authors provide an explicit measurement of the credit loss distribution for a sample of emerging ...
Powell, Andrew +2 more
core
Climate Change Risk and Financial Stability: Implications for European Banking Institutions
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
Objective Assessment of Financial Decision-Making With a Simulated Online Money Management Task in Older Adults: Protocol for a Prospective Observational Study. [PDF]
JMIR Res ProtocSunderaraman P +4 more
europepmc +1 more source
Severe Loss Probabilities in Portfolio Credit Risk Models
We derive explicit sharp bounds on the distribution of the number of defaults from a pool of obligors with common probability of default and default correlation.
Babbs, Simon H, Johnson, Andrew E
core
Business Strategy and the Environment, EarlyView.ABSTRACT This paper analyses how large Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures. Using unique 2022 and 2023 survey data and logistic probability models, we examine how internal and external factors shape early responses to the EU Taxonomy and the CSRD ...
Fredrik N. G. Andersson +1 more
wiley +1 more source
The Role of Smart Governance in Mitigating Financial Risks in the Era of Artificial Intelligence: Evidence from Iraqi Banks. [PDF]
F1000ResAbdo SMS +3 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Reaching global net‐zero targets has become an urgent priority as businesses and nations face increasing pressure to reduce greenhouse gas emissions. Achieving carbon neutrality in manufacturing supply chains requires comprehensive systemic changes across business processes.
Vimal K. E. K. +5 more
wiley +1 more source
Supply Chain Network, ESG Scores and Financial Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
Exploring determinants of climate change adaptation by smallholder livestock farmers in coastal West Bengal, India using a double hurdle econometric approach. [PDF]
Sci RepPanja A +6 more
europepmc +1 more source