Results 111 to 120 of about 2,835,750 (213)

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy   +2 more
wiley   +1 more source

An Examination of Ethical Dilemmas in the Nigerian Banking Sector [PDF]

open access: yes
Banks in the modern day society, almost everywhere, play a multifarious role, which includes unifying and intermediary roles between the fund-supplying and fund-demanding sides of the society, executing savings and investment functions.
Ahmad Bello, Dogarawa
core  

Do High Temperatures Affect Firm Demography? Evidence From Italy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the impact of high temperatures and heat stress on Italian firm demography during 2009–2022. Combining provincial‐firm‐level data with a high‐resolution multidecadal meteorological dataset, we investigate whether high temperatures—absolute and anomalous—affect firm entry and exit rates.
Concetta Carnevale   +3 more
wiley   +1 more source

An analysis of mergers and acquisitions in the Turkish banking sector [PDF]

open access: yes
We explore various aspects of mergers and acquisitions in the banking industry within a simple model that allows explicit comparison of sector performance before and after the mergers and acquisitions.
Zenginobuz, Unal, Mumcu, Ayşe
core  

Voices From the Coast: Stakeholder Participation and Perception on Creating a Marine Protected Area

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores participatory processes in the context of marine conservation, with a specific focus on recent initiatives undertaken by the Apulia region in Italy to establish a new Marine Protected Area (MPA). Employing a qualitative cross‐sectional methodology, the study investigates how local communities perceive and engage with the ...
Giampiero Palazzo   +3 more
wiley   +1 more source

Banking sector competition in Russia [PDF]

open access: yes
The Russian banking sector includes approximately 1,000 banks, but is it competitive? This paper analyzes bank competition in Russia during 2002-2008. The authors examine indicators of concentration and contestability, and compute non-structural measures
Melecky, Martin   +2 more
core  

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

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