Results 171 to 180 of about 3,357,047 (270)

Erratum: Estimation of Jones matrix, birefringence and entropy using Cloude-Pottier decomposition in polarization-sensitive optical coherence tomography: erratum. [PDF]

open access: yesBiomed Opt Express, 2016
Yamanari M   +11 more
europepmc   +1 more source

Issue Construals and Corporate Water Stewardship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In the face of mounting environmental and social pressures, the importance of responsible corporate water stewardship (CWS) should be evident, yet not all businesses are taking water management issues seriously. The aim of this study is to explore why differences in CWS persist, especially within industries facing similar resource challenges ...
Daina Mazutis   +3 more
wiley   +1 more source

Environmental Performance and Corporate Innovation: Evidence From Korea's Rapid ESG Institutionalization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan   +2 more
wiley   +1 more source

The Role of Biodiversity Footprinting Within the Nature‐Related Assessment, Disclosure, and Target‐Setting Landscape

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As awareness of business–nature interdependencies grows, organizations face increasing demands to assess and manage their nature‐related value chain impacts. Policies, standards, frameworks, and metrics are emerging to support impact measurement, disclosure, and target‐setting.
Brayshna Kundi   +2 more
wiley   +1 more source

Do Commodity Prices and Energy Markets Drive Asymmetric Volatility in Biodiversity Finance?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines symmetric and asymmetric volatility spillovers among biodiversity finance, commodity prices, and energy markets using daily data from 2019 to 2025. We apply the Diebold–Yilmaz time–domain connectedness model, Baruník–Křehlík frequency–domain decomposition, and an asymmetric spillover framework.
Ijaz Younis   +4 more
wiley   +1 more source

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux   +3 more
wiley   +1 more source

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