Results 201 to 210 of about 181,742 (299)

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko   +2 more
wiley   +1 more source

Environmental Sustainability in Wineries: How Contingency Factors and Environmental Management Accounting Tools Influence Environmental Performance?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT How do wineries design sustainability practices and use environmental management accounting (EMA)? This study addresses that question by analyzing the influence of contingency factors on the adoption of sustainability practices and the use of EMA tools to improve the environmental performance of wineries. The research was carried out through a
Andréia Cittadin   +2 more
wiley   +1 more source

Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano   +3 more
wiley   +1 more source

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang   +5 more
wiley   +1 more source

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos   +2 more
wiley   +1 more source

Resource‐Centered Transformation Paths: The Role of Digital Transformation in Optimizing SME Resources for Sustainable Entrepreneurship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley   +1 more source

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