Results 221 to 230 of about 2,270,751 (297)

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

Rift Valley Fever Virus Exposure in Camels and Horses Across Northern Nigeria Livestock Markets. [PDF]

open access: yesPathogens
Ehizibolo DO   +12 more
europepmc   +1 more source

Evaluation of Governance, Environmental, Socioeconomic, and Financial Dimensions Through an Integrated Multicriteria Decision‐Making Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber   +3 more
wiley   +1 more source

Checklist of edible insects and their marketability: improving rural livelihood in Imo State, Nigeria via insect consumption and marketing. [PDF]

open access: yesFront Insect Sci
Iwunze JI   +16 more
europepmc   +1 more source

Food Waste Applications Beyond the West: Archetypes and Insights From China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong   +2 more
wiley   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen   +2 more
wiley   +1 more source

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