Results 191 to 200 of about 165,965,576 (242)

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

International Evidence on How Investors Value Environmental Innovation: Non‐Pecuniary Investor Preferences or Risk Mitigation?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We study how environmental innovation shapes investor expectations. We propose two mechanisms through which sustained improvements in environmental innovation may influence these expectations: non‐pecuniary investor preferences and risk mitigation.
Ellen Pei‐yi Yu   +3 more
wiley   +1 more source

Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon   +2 more
wiley   +1 more source

How Political Connections Shape Corporate Sustainability: A Systematic Review and Integrative Framework for Future Research Directions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer   +2 more
wiley   +1 more source

The Impact of FinTech on the Achievement of the UN Sustainable Development Goals: A Hybrid Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Financial technology (FinTech) is recognized as an important enabler of sustainable development. However, it presents a fragmented and limited explanation of how FinTech may contribute to achieving the Sustainable Development Goals (SDGs). Through this hybrid systematic review of 93 articles published between 2015 and May 2026, this study ...
Salman Bahoo   +4 more
wiley   +1 more source

Multidimensional Sustainability Performance Measurement in the Banking Industry: A Data‐Driven Grey Decision‐Support Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık   +3 more
wiley   +1 more source

Ueber das Calimero-Syndrom und den Goliath-Komplex. Warum Deutschland und die Niederlande sich gegenseitig das Fussball-Leben unmoglich machen [PDF]

open access: yes, 2006
Hesselmann, , M.   +4 more
core  

Signalling ESG Misconduct: What Matters to Investors?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley   +1 more source

The Value Relevance of Sustainable Governance: How Cultural Peculiarities Reshape Priorities and Impacts

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva   +3 more
wiley   +1 more source
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