Results 61 to 70 of about 149 (144)

Task‐Based Board Diversity, Firm Performance, and the Mediating Role of Corporate Sustainability Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz   +3 more
wiley   +1 more source

Do Corporate Governance Mechanisms Help to Reduce Carbon Emissions? Some Empirical Evidence on Listed Companies in France, Germany, the United Kingdom, and Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity.
Cécile Cezanne   +3 more
wiley   +1 more source

Bridging Micro and Macro Perspectives in Circular Business Model Studies: An Integrated Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition towards a circular economy requires companies to innovate their ways of doing business by giving rise to circular business models (CBMs). The literature on the topic is wide with a focus on both macro and micro aspects. However, only a few studies in CBM research have attempted to adopt an integrated micro–macro perspective ...
Francesco Cafforio   +2 more
wiley   +1 more source

How Do Institutional Pressures Reshape the Association Between Corporate Sustainability Disclosure and Firm Value in Emerging Economies? The Moderating Role of the Audit Committee Function

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer   +1 more
wiley   +1 more source

International Cooperation and Corporate Strategies: Accelerating Corporate Energy Transitions in Emerging Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison   +3 more
wiley   +1 more source

Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir   +3 more
wiley   +1 more source

Environmental Reporting and Financial Performance: Evidence From the Banking Sector in BRICS Countries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage   +2 more
wiley   +1 more source

Possibilities for Climate Change Adaptation Investments in Ghana: Exploring Private Sector Concerns and Perceptions About Policy Incentives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Policy incentives can significantly boost private sector investment in climate change adaptation, especially in developing countries. Leveraging private sector resources, including human capital, financial assets, and technological innovations, is crucial for enhancing adaptation efforts.
Jane Osei   +2 more
wiley   +1 more source

The Stock Market's Anticipation of the Trump 2024 Election: The Case of Sustainable Business Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of green revenues on US stock price reactions around Donald Trump's 2024 election win. Firms' green revenue share (GRS) is significantly associated with negative cumulative abnormal returns (CARs) post‐election, exhibiting a nonlinear effect that intensifies at higher GRS levels.
Dennis Koch, Dirk Schiereck
wiley   +1 more source

Modeling the Role of Big Data Analytics Capabilities in Impacting Corporate Environmental Performance: A Serial Mediation Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Big data analytical capabilities (BDAC) have emerged as a significant strategic tool for enhancing environmental performance in today's ever‐growing green and digital economy. However, the serial process through which BDAC influences environmental performance remains understudied, particularly in multinational corporations (MNCs).
Leul Girma Haylemariam   +2 more
wiley   +1 more source

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