Results 141 to 150 of about 1,886,614 (303)

From Promise to Practice: A Systematic Review of Sustainability‐Linked Loans

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT By linking loan terms to predefined environmental, social and governance (ESG) goals, sustainability‐linked loans (SLLs) can incentivise banks and corporations towards sustainability. Despite rapid growth, research remains scant and questions remain about SLLs' financial, organisational and sustainability impacts and how they differ from other
Elias Porse, Aurélien Acquier
wiley   +1 more source

The Relevance of Law and Economics for Fire Safety. [PDF]

open access: yesFire Technol
Korsten R, Franchini A, Van Coile R.
europepmc   +1 more source

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

open access: yesBusiness 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

Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco   +3 more
wiley   +1 more source

Climate Adequacy and Market Risk: Are They Related? Empirical Evidence From the European Equity Market Before and After the Adoption of the Paris Agreement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini   +3 more
wiley   +1 more source

Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman   +2 more
wiley   +1 more source

Criminal liability in medical malpractice cases in Jordan: Analysis. [PDF]

open access: yesJ Healthc Risk Manag
Alabdallat YJ   +8 more
europepmc   +1 more source

The Impact of Sustainability Labelling on Consumers' Evaluation and Choice of Food Products: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The last five years of research on sustainability labelling, reported in 175 journal articles, documents its effectiveness in increasing consumer choices of more sustainable food products. Some sustainability labels come out as stronger than others and their impact varies across products, countries, and individual consumers, depending on label
John Thøgersen   +2 more
wiley   +1 more source

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