Results 111 to 120 of about 28,571 (257)

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between board gender diversity and environmental credit risk in the global banking sector. Using a panel dataset of 345 publicly listed banks from 75 countries over the period 2018–2022, we find that greater female representation on bank boards is significantly associated with lower environmental credit
Kenza Mouti, Erhan Kilincarslan, Jiafan Li   +2 more
wiley   +1 more source

Market and Nonmarket Strategies in Focus: How Entrepreneurs Tackling the Grand Challenge of Waste Management Navigate Institutional and Market Adversity in Ghana

Business Strategy and the Environment, EarlyView.
ABSTRACT Waste management remains a critical grand challenge in African countries. While entrepreneurship has been a viable strategy for addressing this challenge, it is fraught with constraints. This study investigates the strategies orchestrated by entrepreneurs to navigate adversity in Waste management and ensure the social and economic viability of
Tahiru Azaaviele Liedong, Abiodun Samuel Adegbile, Augustine Awuah Peprah, Bede Akorige Atarah   +3 more
wiley   +1 more source

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

Supply Chain Network, ESG Scores and Financial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis, Renatas Kizys, Panagiotis Tzouvanas   +2 more
wiley   +1 more source

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Consistent financial practices at community sites improve performance and sustainability: A case study of validated practices at a community clinical research site. [PDF]

J Clin Transl Sci
Hightower B, Fox D.
europepmc   +1 more source

Towards a Socially Inclusive Circular Economy: Evidence From Social Enterprises in Low‐ and Middle‐Income Countries

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular economy (CE) and social entrepreneurship (SE) are increasingly recognised as critical pathways for sustainable development, yet CE research often underplays social inclusion, particularly in low‐ and middle‐income countries (LMICs).
Maria L. Granados, Adeyemi Adelekan
wiley   +1 more source

Reversibility of calcinosis in anti-NXP2-positive refractory dermatomyositis treated with TNF-α blockade: a brief report. [PDF]

Front Med (Lausanne)
Huang H, Yu H, Fan Z, Guo Y, Ma H, Huang N, Ma L.   +6 more
europepmc   +1 more source