Results 181 to 190 of about 21,528 (258)

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

Payment data, information disclosure, and privacy

open access: yesJournal of Monetary Economics
Kee-Youn Kang, Zijian Wang
openaire   +1 more source

The Challenges of Green Human Resource Management and Their Impact on Employees' Green Beliefs, Attitudes and Behaviours: The Case of the Nigerian Oil and Gas Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green human resource management is increasingly recognised as essential for integrating environmental concerns into organisational strategies. Drawing on qualitative data from 30 professionals in Nigeria's oil and gas industry, this study explores how inconsistencies between employees' environmental values and GHRM practices influence ...
Winifred Aina   +2 more
wiley   +1 more source

Sustainability and Value Transitions: The Strategic Role of Cross‐Sectoral Interconnectedness and Transition Brokers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate economics is undergoing rapid transformation, reconfiguring the foundations of sustainability transitions. This study develops a systems‐based perspective that foregrounds the strategic role of cross‐sectoral interconnectedness and transition brokers in shaping these transitions.
Ionna Trofimova‐Elliot
wiley   +1 more source

Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon   +2 more
wiley   +1 more source

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