Results 151 to 160 of about 629,376 (246)
Intangible Capital and Productivity: An Exploration on a Panel of Italian Manufacturing Firms [PDF]
The paper examines the size and productivity of total intangible capital relative to total tangible capital for a large panel of Italian Manufacturing firms.
Jacques Mairesse, Maria Elena Bontempi
core
Business Strategy and the Environment, EarlyView.ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT To understand the heterogeneous performance outcomes of sustainable entrepreneurship, this study investigates the role of founder impression management. We develop and test a moderated mediation model, drawing on signaling and impression management theories, using a dual‐study design with longitudinal data (n = 217) and survey data (n = 259 ...
Rongzhi Liu +6 more
wiley +1 more source
Adolescent and Youth Sexual Reproductive Health (AYSRH): Perceived Religious Health Assets of Churches and Their Optimization for Youth Sexual Health in South Africa's Vaal Region. [PDF]
Healthcare (Basel)Magezi V.
europepmc +1 more source
Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek +2 more
wiley +1 more source
FinTech Adoption and ESG Disclosure in Corporate Valuation: Intellectual Capital and Financial Performance Effects on Dividend Policy and Firm Value. [PDF]
F1000ResQamruzzaman M, Alomair A, Alomair M.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We study how environmental innovation shapes investor expectations. We propose two mechanisms through which sustained improvements in environmental innovation may influence these expectations: non‐pecuniary investor preferences and risk mitigation.
Ellen Pei‐yi Yu +3 more
wiley +1 more source
Digital transformation and green total factor productivity: A contingency perspective on spatial and social embeddedness. [PDF]
iScienceChen Y, Liu S, Zhou Q.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero +2 more
wiley +1 more source