Results 141 to 150 of about 5,416 (265)

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

open access: yesBusiness 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

Issue Construals and Corporate Water Stewardship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In the face of mounting environmental and social pressures, the importance of responsible corporate water stewardship (CWS) should be evident, yet not all businesses are taking water management issues seriously. The aim of this study is to explore why differences in CWS persist, especially within industries facing similar resource challenges ...
Daina Mazutis   +3 more
wiley   +1 more source

Climate Change Exposure and Firms' Biodiversity Impact Reduction Strategy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how climate change exposure shapes long‐run biodiversity disclosure strategies, for instance, by informing efforts to reduce biodiversity impacts and by contributing to the existing environment and strategy literature in various ways. First, this paper adds insight into horizon issues related to climate change and shows
Post Raj Pokharel
wiley   +1 more source

Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change is increasingly reshaping the economic foundations of asset markets, yet its implications for the estate sector remain unevenly understood, particularly when institutional and financial mechanisms mediate risk transmission. While a growing body of evidence links climate vulnerability to property valuation and market behaviour ...
Qiulin Yang   +4 more
wiley   +1 more source

Weather Action: A Study on the Industry Peer Effects of Corporate Climate Risk Information Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global climate change has elevated the strategic importance of corporate climate risk disclosure, yet the role of industry peer effects in shaping such disclosure remains underexplored. Grounded in social learning theory, this study proposes an “observation–imitation–reinforcement” framework and empirically tests it using panel data on Chinese
Huer Shuang   +3 more
wiley   +1 more source

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