Results 121 to 130 of about 22,182 (267)

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

From Ecological Culture to Green Innovation: The Role of Ethnic Minority Corporate Leaders in China

Business Strategy and the Environment, EarlyView.
ABSTRACT Do ecological values embedded in ethnic cultures influence the environmental strategies of corporate leaders and their firms' green innovation? We examine this question in China's multiethnic context, where distinct ecological traditions across ethnic groups create sharp cultural contrasts that can be traced into leadership composition and ...
Yuan Du, Yingxin Di, Wei Cui
wiley   +1 more source

Managerial Conflicts of Interest: Heterogeneous Sustainability Outcomes Through Actions Directed at Primary and Secondary Stakeholders

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer, Paul A. Griffin, Florian Habermann   +2 more
wiley   +1 more source

Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman, Terri Trireksani, Hadrian Geri Djajadikerta   +2 more
wiley   +1 more source

Climate Change Disclosure and Sustainability Awards: Does Assurance Add Value? Evidence From the European Context

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability awards have become an increasingly visible mechanism for recognising firms' environmental and social performance. This paper examines the individual and combined effects of climate change disclosure and the external assurance of sustainability reports on firms' likelihood of receiving awards for sustainability performance. Using
Isabel‐María García‐Sánchez, Salvador Marín‐Hernández, Esther Ortiz‐Martínez, Beatriz Aibar‐Guzmán   +3 more
wiley   +1 more source

Optical Multiphase Conductivity Inline Probe: Characterization and Analysis of Foam Structures

Chemie Ingenieur Technik, EarlyView.
A novel inline probe combines optical imaging and electrical conductivity within a shared measurement volume, enabling simultaneous determination of foam structure and composition. The method provides real‐time access to cell size distributions and liquid fractions under process conditions. ABSTRACT For inline process analysis of foams, a novel optical
Marc Hofmann, Ferdinand Breit, Hans‐Jörg Bart, Erik von Harbou   +3 more
wiley   +1 more source

Irregular visits in longitudinal studies: Comparing inverse intensity of visit weighting and imputation in a causal analysis of antidepressant therapeutic treatment

Canadian Journal of Statistics, EarlyView.
Abstract Irregular observation times are common in longitudinal observational studies and can affect causal inferences. We use data from electronic health records of Kaiser Permanente Washington patients in the United States who initiated an antidepressant medication between 2008 and 2018, with a confirming diagnosis of depression. We are interested in
Janie Coulombe, Erica E. M. Moodie, Susan M. Shortreed   +2 more
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Climate change poses increasing transition risks for the banking sector, as financial institutions remain exposed to fossil fuel activities despite growing sustainability commitments. This study examines whether corporate governance influences banks' decisions to adopt fossil fuel divestment policies.
Rosella Carè, Massimiliano Cerciello, Nathalie Lévy, Simone Taddeo   +3 more
wiley   +1 more source