Results 231 to 240 of about 2,205,240 (298)

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

Nature Protection as a Strategy? Strategic Objectives and Dynamic Capabilities in Corporate Biodiversity Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines why and how firms address biodiversity loss. Using a multiple case study of 10 large food and agriculture firms, we analyze 35 interviews and secondary data to show that firms pursue strategic objectives through biodiversity management beyond compliance or philanthropy.
Myriam Celine Rapior, Timo Busch
wiley   +1 more source

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