Results 81 to 90 of about 12,456 (217)

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen   +2 more
wiley   +1 more source

Green Ambiguity Shapes Sustainable Investing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia   +2 more
wiley   +1 more source

Conceptualising Supply Chain Resilience Within Social Enterprises

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research seeks to conceptualise supply chain resilience (SCRes) in a social enterprise (SE) context, focusing on SEs with a social mission to tackle food insecurity and food poverty. Despite the increasingly mature field of SCRes and awareness of the critical role SEs play in tackling social challenges such as food poverty, no studies ...
Alexander James Jones   +3 more
wiley   +1 more source

Geopolitical risks, market volatility, and tech firms involved in quantum computing

open access: yesJournal of Business Economics and Management
This study examines how global uncertainty influences the financial dynamics of technology firms involved in quantum computing, a strategically significant but structurally fragile segment of emerging deep-tech markets.
Oana Panazan, Catalin Gheorghe
doaj   +1 more source

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad   +2 more
wiley   +1 more source

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui   +1 more
wiley   +1 more source

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