Results 101 to 110 of about 24,709 (258)

Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged, Sharmin Shabnam Rahman   +1 more
wiley   +1 more source

Pathways to Carbon Neutrality: The Role of Environmental Governance, Environmental Technology, Renewable Energy Transition, and Economic Policy Uncertainty in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT As climate change and environmental deterioration continue to escalate due to substantial CO2 emissions, nations worldwide are implementing approaches to alleviate CO2 emissions and accomplish carbon neutrality (CNE) goals. The current study examined CNE objectives for five selected nations in Africa, spanning from 1990 to 2022.
John Wiredu, Emmanuel Nketiah, Simplice A. Asongu, Kingsley Takyi Agyei, Zijie Fan   +4 more
wiley   +1 more source

Unlocking Circular Economy Potentials: Testing the Moderating and Mediating Roles of Cultural Diversity, Technological Innovation, and Digitalization

Business Strategy and the Environment, EarlyView.
ABSTRACT Green finance (GF) has emerged as a key policy instrument for advancing the circular economy (CE), yet its impact varies considerably across OECD countries. Existing research has not sufficiently examined how institutional, technological, and cultural contexts shape this relationship.
Mohammed Ibrahim Gariba, Solomon Gyamfi, Viktor Prokop, Jan Stejskal, Vikas Kumar, Cali Nuur   +5 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

Business 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, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

Sustainability‐Focused or Unfocused CSR Committees: Which Ones Are Beneficial for Corporate Environmental Performance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between corporate social responsibility (CSR) committees' mandates, the characteristics of their chairs, and corporate environmental performance. Employing the whole sample of Italian industrial firms listed on Euronext Milan, we find that only sustainability‐focused CSR committees are positively ...
Kevin Pirazzi Maffiola, Cecilia Correggi, Domenico Rocco Cambrea, Paolo Di Toma   +3 more
wiley   +1 more source

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

Business 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

SDG Forward Faster in the Face of Geopolitical and Climate Risks: Does CEO Power Strengthen This Relationship?

Business Strategy and the Environment, EarlyView.
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley   +1 more source

A Quantitative Approach for Assessing and Monitoring the Social Licence of Forestry to Operate: A New Zealand Case Study

Business Strategy and the Environment, EarlyView.
ABSTRACT Social Licence to Operate (SLO) is an increasingly strategic concern in forestry, yet its evaluation remains largely qualitative. This study presents the first quantitative framework for assessing SLO in New Zealand's forestry sector, adapted from the Boutilier and Thomson model, originally developed for the mining sector.
Grace B. Villamor, Peter W. Clinton, Tim Payn   +2 more
wiley   +1 more source

Acute, sub-acute and developmental toxicity studies of molybdenum disulfide nanoflowers in rats, as per OECD guidelines. [PDF]

BMC Pharmacol Toxicol
Hanif F, Khan A, Anwar F, Ullah H, Akhtar MF, Khan MI.   +5 more
europepmc   +1 more source

Sustainability Certifications as Strategic Tools: Environmental Accountability, Institutional Robustness and Global Convergence

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly used as strategic tools to advance accountability for environmental sustainability. This study addresses the challenge of fragmented national certification standards by proposing and applying a replicable method to assess the structural robustness and convergence of industry‐specific ...
Teresa Turzo, Cecilia Chirieleison, Carmela Gulluscio, Giacomo Marzi   +3 more
wiley   +1 more source