Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
Disclosing the costs of co-holding liquid assets and high-interest debt has limited impact on behavior. [PDF]
PNAS NexusBatista RM +4 more
europepmc +1 more source
Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism
Business Strategy and the Environment, EarlyView.ABSTRACT The strategic importance of environmental, social, and governance (ESG) disclosure has sparked academic interest, yet the role of top management team (TMT) dynamics remains underexplored. This study examines how the number of executive changes, as a proxy for TMT instability, affects ESG and environmental (ENV) disclosure in S&P 500 firms from
Christian Schoendeling +3 more
wiley +1 more source
Assessing the investment risk: An empirical analysis of Altman's Z-score model. [PDF]
PLoS OneAhmed KA, Fatima A, Sohail F, Jamal K.
europepmc +1 more source
Corporate Environmental Innovation and Environmental Decoupling: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies ...
Rasmi Meqbel +3 more
wiley +1 more source
Bifurcations and Hyperchaos in Mathematical Models of Sleep. [PDF]
Bioengineering (Basel)Scibilia A, Fortuna L.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Using a balanced panel of 93 Korean firms over 2014–2023, this study examines how the interaction between green innovation and asset replacement strategies is associated with changes in carbon intensity over time. Distinguishing between tangible and intangible asset pathways, we identify two contrasting temporal patterns. When green innovation
Bong‐Seop Kim, Suk Hyun
wiley +1 more source
Market competition in banking and asset-liability maturity mismatch of non-financial firms: Evidence from Vietnam. [PDF]
PLoS OnePhan TMH, Huynh J.
europepmc +1 more source
Beyond Carbon: Corporate Environmental Performance Across Multiple Domains
Business Strategy and the Environment, EarlyView.ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley +1 more source
Measuring health financing vulnerability due to reductions in official development assistance: A conceptual framework with empirical application across 47 African countries. [PDF]
PLOS Glob Public HealthAsamani JA +9 more
europepmc +1 more source