Results 191 to 200 of about 19,277,611 (324)

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

Nature Protection as a Strategy? Strategic Objectives and Dynamic Capabilities in Corporate Biodiversity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines why and how firms address biodiversity loss. Using a multiple case study of 10 large food and agriculture firms, we analyze 35 interviews and secondary data to show that firms pursue strategic objectives through biodiversity management beyond compliance or philanthropy.
Myriam Celine Rapior, Timo Busch
wiley   +1 more source

From Promise to Practice: A Systematic Review of Sustainability‐Linked Loans

Business Strategy and the Environment, EarlyView.
ABSTRACT By linking loan terms to predefined environmental, social and governance (ESG) goals, sustainability‐linked loans (SLLs) can incentivise banks and corporations towards sustainability. Despite rapid growth, research remains scant and questions remain about SLLs' financial, organisational and sustainability impacts and how they differ from other
Elias Porse, Aurélien Acquier
wiley   +1 more source

Supply Chain Sustainability and Human Capital: A Multilevel Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how corporate sustainability practices diffuse across global supply chains and how national contextual capacity shapes this process. Drawing on stakeholder and institutional perspectives, we conceptualize ESG transmission as relational and potentially asymmetric between customers and suppliers.
Jun Xie, Seifu Okumoto, Kenichi Yoshida, Shuning Chen, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

Multidimensional Sustainability Performance Measurement in the Banking Industry: A Data‐Driven Grey Decision‐Support Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık, Mohsin Shabir, Alparslan Oğuz, Okan Alkan   +3 more
wiley   +1 more source

Corporate Indigenous Stakeholder Engagement in the Sustainability Reporting: Evidence From the Australian Mining Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain, Aklema Choudhury Lema, Shamsun Nahar, Md. Jahidur Rahman, Udani Chathurika Edirisinghe, Kerry Bodle   +5 more
wiley   +1 more source

Signalling ESG Misconduct: What Matters to Investors?

Business Strategy and the Environment, EarlyView.
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley   +1 more source

The Value Relevance of Sustainable Governance: How Cultural Peculiarities Reshape Priorities and Impacts

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva, Andrea Cardoni, Elena Makeeva, Polina Mamaeva   +3 more
wiley   +1 more source

Biodiversity Strategies in Action—Empirical Evidence From the Food Value Chain

Business Strategy and the Environment, EarlyView.
ABSTRACT There is an increasing need for better understanding of firm activities that contribute to biodiversity preservation. Panwar, Ober, and Pinkse offer a valuable typology of corporate biodiversity protection strategies based on temporal and spatial dimensions, namely, the preloss (proactive) strategies of conservation and compensation, and the ...
Joanna Scott‐Kennel, Sini Laari, Asta Salmi   +2 more
wiley   +1 more source

Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky, Sabrina Khemiri, Doaa Shohaieb   +2 more
wiley   +1 more source