Results 231 to 240 of about 2,521,414 (291)

Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure ...
Xintao Li, Binh Bui, Thanh Phan
wiley   +1 more source

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

Firm‐Level Climate Risk and Stock Price Crash: Does Investor Attention or Sentiment Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study moves beyond traditional crash‐risk channels focused on managerial bad‐news hoarding to examine how firm‐level climate risk translates into stock price crashes through investor behaviour. Using a novel text‐based measure of climate exposure extracted from earnings call transcripts, we capture firm‐specific regulatory, physical and ...
Hoa Phan, Nhan Huynh, Cuong Nguyen, Nirav Parikh, Lurion de Mello   +4 more
wiley   +1 more source

Climate Change Exposure and the Discipline of Capital Structure: Evidence From Managerial Leverage Distortion

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley   +1 more source

Regional Inflation and Financial Dollarization

Regional Inflation and Financial Dollarization
We exploit variation in consumer price inflation across 71 Russian regions to examine the relationship between the perceived stability of the domestic currency and financial dollarization. Our results show that regions with higher inflation experience an increase in deposit dollarization and a decrease in the dollarization of loans to households and ...
openaire   +1 more source

Rewiring the Circular Economy Through AI‐Informed Pathways: Structural and Distributional Drivers of Environmental Outcomes in the European Union

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the structural and distributional factors that influence environmental performance in 27 European Union (EU) countries from 2010 to 2021, focusing especially on circular economy (CE) measures and the increasing use of artificial intelligence (AI)‐based analytical tools.
Cosimo Magazzino, Fabio Anobile, Luca Esposito, Tulia Gattone   +3 more
wiley   +1 more source

Future Generations' Perceptions and Evaluations of Financial Intermediaries: A Multivariate Analysis in the Digital and Sustainable Era

Business Strategy and the Environment, EarlyView.
ABSTRACT The rapid digital transformation of financial services, increasing regulatory pressure and the growing strategic relevance of sustainability are reshaping financial intermediaries and how they are perceived by younger generations. In this context, traditional monetary compensation schemes are increasingly insufficient to explain how financial ...
Gerardo Petroccione, Carlo Drago, Dario Siggia   +2 more
wiley   +1 more source

Corporate Political Ideology and Environmental Strategy: Evidence From US Toxic Releases

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate political ideology shapes firms' environmental strategy and realized environmental performance. Using US political donation data matched to facility‐level toxic releases from the Toxics Release Inventory from 2000 to 2014, we measure corporate ideology by the share of firm and PAC contributions directed to
Mingyuan Chen, Dakshina G. De Silva, Anita R. Schiller, Aurelie Slechten   +3 more
wiley   +1 more source

Increasing the Incentive to Serve: The Effects of a Juror Pay Increase in Texas

Behavioral Sciences &the Law, EarlyView.
ABSTRACT Although low juror pay is commonly offered as a reason why jurors do not show up to jury service, there is remarkably little empirical information on how juror pay affects summons response. This study examines four large‐sized counties in Texas before and after pay increased from as little as $6 a day to $40, analyzing patterns of the percent ...
Mary R. Rose, Max Lisch, Faris A. Husain
wiley   +1 more source