Results 181 to 190 of about 2,789,341 (244)

Business Strategy and Corporate Waste Outcomes: The Moderating Role of Board Gender Diversity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firm‐level drivers of corporate waste remain underresearched relative to other sustainability topics, such as carbon emissions and environmental, social, and governance (ESG) disclosure. Moreover, the role of female directors on corporate boards in this realm is also underexplored.
Ya Luo   +3 more
wiley   +1 more source

Structure or Composition? Explaining the ESG Premium in Firm Profitability With Oaxaca and Pseudo‐Panel Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether ESG‐related profitability differences arise from observable firm characteristics or from structural differences in how firms convert those characteristics into performance outcomes. Using an unbalanced panel data design, the final sample comprises 727 firm‐year observations from 178 publicly listed non‐financial ...
Yara Ibrahim   +2 more
wiley   +1 more source

Mitigating the Heat: The Role of AI Technology in Shielding Corporate Environmental Performance From Extreme Temperatures—Difference‐in‐Differences Evidence From Chinese Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Extreme heat has become a recurring operational challenge that disrupts production, raises energy and maintenance needs, and makes it harder for firms to sustain environmental performance. However, it remains less clear whether AI‐related capability is associated with firms' ability to maintain environmental performance under recurring extreme‐
Shangze Dai, Xinde James Ji, Kai Huang
wiley   +1 more source

Water Efficiency and Corporate Carbon Performance: The Roles of CSR, Regulation, and Industry Intensity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether firm‐level water management efficiency is associated with corporate carbon emissions, and whether this association is moderated by corporate social responsibility (CSR) performance, environmental regulatory stringency, and industry water intensity.
Nadia Ben Farhat   +2 more
wiley   +1 more source

Digitalisation, Organisational Innovation and Firms' Environmental Protection Expenditures: Evidence From Spanish Manufacturing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how digitalisation and organisational innovation shape firms' routine environmental protection efforts in Spanish manufacturing. Using an unbalanced panel of 2348 firms and 7603 firm‐year observations from 2009–2023 drawn from the Survey on Business Strategies (ESEE), the study examines the determinants of current ...
Alexy Apolo‐Romero   +1 more
wiley   +1 more source

Climate Change Disclosure and Sustainability Awards: Does Assurance Add Value? Evidence From the European Context

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability awards have become an increasingly visible mechanism for recognising firms' environmental and social performance. This paper examines the individual and combined effects of climate change disclosure and the external assurance of sustainability reports on firms' likelihood of receiving awards for sustainability performance. Using
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

From ESG to Biodiversity: Decoupling and Its Asymmetries as a Source of Biodiversity Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While environmental, social and governance (ESG) research has extensively documented the risks stemming from disclosure and performance gaps, the growing demand for biodiversity reporting raises concerns that analogous inconsistencies may amplify corporations' exposure to biodiversity risk.
Etienne Develay, Nader S. Virk
wiley   +1 more source

Digitalization and Environmental, Social, and Governance Reporting: Evidence from the US Banking Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the relation between digitalization and environmental, social, and governance (ESG) reporting using a sample of listed US banks from 2010 to 2022. Our study is based on a two‐step theoretical framework, building on voluntary disclosure and signaling theory: First, we expect and find technological progress to enhance internal ...
Sebastian J. Schmid, Vanessa Flagmeier
wiley   +1 more source

Effects of Executive Sustainability Compensation on Nonexecutive Employee Behavior

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In response to growing awareness of climate change and increasing regulatory sustainability requirements, many companies now link executive compensation to specific sustainability criteria. Although prior research has examined the effects of such incentives on executive behavior, this study explores how executive sustainability‐linked ...
Natalie Rupp
wiley   +1 more source

Home - About - Disclaimer - Privacy