Results 121 to 130 of about 2,464,484 (331)
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
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source
Voting Power and Voting Blocs [PDF]
We investigate the applicability of voting power indices, in particular the Penrose index (aka absolute Banzhaf index), in the analysis of voting blocs by means of a hypothetical voting body.
Leech, Dennis, Leech, Robert
core
Business Strategy and the Environment, EarlyView.ABSTRACT Financial technology (FinTech) is recognized as an important enabler of sustainable development. However, it presents a fragmented and limited explanation of how FinTech may contribute to achieving the Sustainable Development Goals (SDGs). Through this hybrid systematic review of 93 articles published between 2015 and May 2026, this study ...
Salman Bahoo +4 more
wiley +1 more source
Verified Voting Annual Report 2023 [PDF]
2024 is Verified Voting's 20th year working to strengthen democracy for all voters by making our elections more accurate, secure, and verifiable. For example, thanks to our leadership in fighting insecure paperless voting machines, most of our country ...
core +2 more sources
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 +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer +2 more
wiley +1 more source
Consensus-based methods for distributed systems, blockchain, and voting: a survey
Journal of Information and TelecommunicationCondorcet and Borda first introduced the consensus theory in the eighteenth century when they studied voting systems. Consensus problems have been investigated for a long time in many fields such as economics, sociology, computer science, bioinformatics,
Dai Tho Dang, Dosam Hwang
doaj +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
Corporate Political Ideology and Environmental Strategy: Evidence From US Toxic Releases
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines whether corporate political ideology shapes firms' environmental strategy and realized environmental performance. Using US political donation data matched to facility‐level toxic releases from the Toxics Release Inventory from 2000 to 2014, we measure corporate ideology by the share of firm and PAC contributions directed to
Mingyuan Chen +3 more
wiley +1 more source