Results 131 to 140 of about 25,031 (305)

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

Antarctic iceberg freeboard retrieval via deep learning from optical satellite imagery

open access: yesInternational Journal of Digital Earth
Antarctic icebergs are critical components of the Antarctic ice sheet-ice shelf-ocean system and play a key role in understanding the impacts of climate change, particularly in estimating iceberg volume through the freeboard measurements.
Zitong Zhou   +4 more
doaj   +1 more source

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza   +2 more
wiley   +1 more source

The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley   +1 more source

ICEBERG [PDF]

open access: yesCell, 2000
Humke, Eric W   +4 more
openaire   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren   +2 more
wiley   +1 more source

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo   +5 more
wiley   +1 more source

Beyond Icebergs: Modeling Globalization as Biased Technical Change [PDF]

open access: yes
We propose a new approach to model costly international trade, which includes the standard approach, the “iceberg” transport cost, as a special case. The key idea is to make the technologies of supplying the good depend on the destination of the good. To
Kiminori Matsuyama
core  

Financial Constraints and Corporate Sustainability Performance: Do Climate Exposure and People's Climate Attention Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu   +2 more
wiley   +1 more source

Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley   +1 more source

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