Sustainability Reporting and External Assurance: Evidence From UK Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh +3 more
wiley +1 more source
Foreign Investment under the UK-EU Trade and Cooperation Agreement: Mitigating Punctuated Equilibrium in Legal Economic Dis-Integration [PDF]
, 2021 David Collins
openalex
Effect of Aid for Trade and Foreign Direct Investment Inflows on the Utilization of Unilateral Trade Preferences Offered by the QUAD Countries [PDF]
, 2022 Sèna Kimm Gnangnon, Harish Iyer
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle +3 more
wiley +1 more source
Impact of COVID-19 on Foreign Trade: A Case Study from Nepal
, 2021 Koirala J, Acharya S, Rijal N.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur +4 more
wiley +1 more source
The Role of the Foreign Trade in Ensuring Food Sacurity in the Countries of the World: An Empirical Analysis [PDF]
, 2019 Natalia Baryshnikova +2 more
openalex +1 more source
Regulation Through Revelation: The Effect of Pollution Monitoring on Labour Demand
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how manufacturing firms respond to a real‐time pollution monitoring programme, with a focus on the implication for employment. Contrary to the conventional expectation that environmental regulations negatively impact business, the findings reveal that enhanced pollution monitoring has a significant and robust positive ...
Tong Zhu, Andreas Löschel
wiley +1 more source
Empirical evidence on the impact of the "new round" of Sino-US trade frictions on China's foreign trade industrial policy and high-quality development. [PDF]
PLoS OneLeihua H, Fan S.
europepmc +1 more source