Results 171 to 180 of about 4,225 (255)

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley   +4 more
wiley   +1 more source

Beyond diet and health: scoping umbrella review of the wider impact and influence of ultra-processed foods. [PDF]

open access: yesBMC Public Health
Ullian K   +5 more
europepmc   +1 more source

The Effect of Carbon Disclosure Quality on Green Bond Financing Cost

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley   +1 more source

Corporate Environmental Innovation and Environmental Decoupling: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies ...
Rasmi Meqbel   +3 more
wiley   +1 more source

Agentic AI and Circular Procurement Performance: An Empirical Study

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Organizations that practice circular procurement in this rapidly changing world face many uncertainties. However, emerging digital technologies, such as agentic AI, can help manage resources and improve responsiveness to better serve both internal and external customers.
Surajit Bag   +3 more
wiley   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar   +2 more
wiley   +1 more source

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