Results 131 to 140 of about 2,930 (257)

Integrating ESG Into Business Strategy: Evidence on Firm Performance From European High‐Materiality Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp   +2 more
wiley   +1 more source

Exploring the Financial Perspective in Sustainability Strategies: The Case of the Tourism Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between sustainability and corporate financial performance in the tourism sector. To address the mixed and inconclusive evidence in prior research, we develop an integrated theoretical framework that combines stakeholder theory, the resource‐based view, legitimacy theory, and agency theory and distinguishes
Rebecca Levy Orelli   +3 more
wiley   +1 more source

Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio   +2 more
wiley   +1 more source

Bayesian generalized method of moments applied to pseudo-observations in survival analysis. [PDF]

open access: yesLifetime Data Anal
Orsini L   +5 more
europepmc   +1 more source

Navigating the Dichotomy of Uncertainty in Green Innovation and Digital Supply Chains

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and rapid technological disruption, understanding how digitalization reshapes corporate sustainability strategies has become increasingly vital. Supply chain digitalization (SCD) plays a pivotal role in enhancing firms' adaptive capacity, operational transparency, and innovation efficiency.
Chengming Huang   +2 more
wiley   +1 more source

Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose   +3 more
wiley   +1 more source

ESG Controversies and Corporate Performance: A Critical Appraisal of Rating Methodologies and Empirical Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG controversies have become relevant signals in capital markets. However, controversy measurement is not strictly regulated, and evidence on whether and under which conditions such events affect firm‐level performance remains fragmented and lacks quality appraisal.
Paolo Candio, Massimiliano Kaucic
wiley   +1 more source

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