Results 191 to 200 of about 1,919,537 (302)

Digitalization and Environmental, Social, and Governance Reporting: Evidence from the US Banking Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the relation between digitalization and environmental, social, and governance (ESG) reporting using a sample of listed US banks from 2010 to 2022. Our study is based on a two‐step theoretical framework, building on voluntary disclosure and signaling theory: First, we expect and find technological progress to enhance internal ...
Sebastian J. Schmid, Vanessa Flagmeier
wiley   +1 more source

From Uncertainty to Risk: How Firms Respond in Circular Economy Transitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy exposes firms to multiple sources of uncertainty, yet existing research largely treats these challenges as barriers rather than drivers of firm behavior. This paper develops a conceptual understanding of how uncertainty is translated into risk and how this shapes firm responses in circular economy contexts.
Hiva Rastegar, Gabriel Eweje
wiley   +1 more source

From cyberbullying to criminal liability: Digital forensic markers in cases of suspected abetment to suicide. [PDF]

open access: yesForensic Sci Int Synerg
Saulen N   +4 more
europepmc   +1 more source

Measuring What Matters: Constructing an ESG Controversy Index Using AI and Institutional ESG Frameworks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social, and Governance (ESG) controversies increasingly influence investment decisions, corporate accountability, and sustainability regulation. However, existing commercial controversy measures often rely on proprietary methodologies that limit transparency and make it difficult to understand how controversy assessments are ...
Zeina Samy Mohamed   +3 more
wiley   +1 more source

Peer Pressure in Green Innovation: Green Innovation or Greenwashing?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether a firm engages in green innovation or greenwashing in response to pressure from its business rivals' engagement in green innovation. Using a sample of 2958 firm‐year observations from 720 US publicly listed firms from 2010 to 2023, we find that a gap in green innovation between a focal firm and its top business ...
Ruoying Chen, Haiyan Jiang, Le Luo
wiley   +1 more source

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