Results 151 to 160 of about 8,589,761 (284)
A Scorecard for Indexed Government Debt [PDF]
Within the last five years, Canada, Sweden and New Zealand have joined the ranks of the United Kingdom and other countries in issuing government bonds that are indexed to inflation. Some observers of the experience in these countries have argued that the
John Y. Campbell, Robert J. Shiller
core
Business Strategy and the Environment, EarlyView.ABSTRACT Human rights disclosure is increasingly vital for corporate sustainability, particularly in Latin America, where labor abuses, inequality, and weak enforcement remain prevalent. This study investigates the drivers and outcomes of such disclosure in 416 large firms across the region.
Alan Bandeira Pinheiro +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This research examines the extent of voluntary climate change disclosure by central governments worldwide through Sustainable Development Goal (SDG) 13 targets and analyzes determinants that may influence this disclosure. Using qualitative and quantitative methods, a content analysis of SDG13 and its targets was applied to the voluntary ...
Ferdinando Di Carlo +3 more
wiley +1 more source
The Economic Consequences of Rising U.S. Government Debt: Privileges at Risk [PDF]
The rapidly growing federal government debt has become a concern for policy makers and the public. Yet the U.S. government has seemingly unbounded access to credit at low interest rates.
Henning Bohn
core
Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership
Business Strategy and the Environment, EarlyView.ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether mandatory sustainability disclosure under the European Union Non‐Financial Reporting Directive (NFRD) reduces corporate greenwashing among listed European firms, with a focus on the 500‐employee compliance threshold.
Giacomo Zatini +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how greenhouse gas emissions influence corporate performance and explains why prior evidence on the carbon–performance relationship has remained inconsistent. Drawing on institutional, stakeholder and slack resource perspectives, the study investigates the direct effects of carbon intensity and emissions reduction ...
Olatunde Ogunwole +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang +2 more
wiley +1 more source
The local government bond channel of China's monetary policy. [PDF]
PLoS OneBai J, Xia H, Zhang L.
europepmc +1 more source