Results 231 to 240 of about 24,910,080 (325)

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi   +5 more
wiley   +1 more source

A software platform for real-time and adaptive neuroscience experiments. [PDF]

open access: yesNat Commun
Draelos A   +11 more
europepmc   +1 more source

Making Value‐Chain Risks Visible: Extending ENCORE for Systemic Insights

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Businesses in all sectors, including downstream segments, depend on biodiversity and the ecosystem services it sustains, yet firms also exert pressures that accelerate biodiversity loss. The latter generates material risks for both companies and their financial stakeholders.
Hjalmar Funke   +3 more
wiley   +1 more source

Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco   +3 more
wiley   +1 more source

AI-based secure event-driven serverless architecture for scalable digital civic participation platform. [PDF]

open access: yesFront Artif Intell
Kassymova A   +4 more
europepmc   +1 more source

Post With Care: How Language Use Influences the Effectiveness of CEOs' Climate‐Related Messages on Social Media

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Chief executive officers (CEOs) play a pivotal role in shaping public discourse on climate change through social media, yet how their language use affects the effectiveness of climate‐related posts remains unclear. Drawing on schema‐congruity theory and leader role expectations, we conceptualize certainty in language as congruent and anxiety ...
Ellen Weber   +4 more
wiley   +1 more source

A Strategic Governance Perspective on Carbon Accounting Enablers: An In‐Depth Qualitative Examination of Business Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan   +4 more
wiley   +1 more source

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