Results 191 to 200 of about 15,877,700 (238)

Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley   +1 more source

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li, Bo Zhang, Zhang‐Hangjian Chen, Hafiz Hoque   +3 more
wiley   +1 more source

Board Gender Diversity and Circular Business Performance: A Novel Moderated Mediation Framework in Emerging Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of female directors on circular business performance (CBP), incorporating the mediating role of environmental orientation and the moderating roles of institutional pressure and stakeholder engagement. Drawing on Behavioral Agency Theory and the Natural Resource Based View, we argue that board gender diversity ...
Wu Ning, Ummar Faruk Saeed, Hela Borgi, Maxwell Kongkuah   +3 more
wiley   +1 more source

Methodological considerations for designing and conducting open-label placebo trials. [PDF]

Pain
Hartmann H, Müßgens D, Asan L, Skvortsova A, Kleine-Borgmann J, Schmidt K, Fernandez A, Phalip J, Wessels J, Valerio M, Shedden-Mora M, Bingel U, Aulenkamp JL, Patient Advisory Board of the CRC/TRR 289 Treatment Expectation.   +13 more
europepmc   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 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

Weather Action: A Study on the Industry Peer Effects of Corporate Climate Risk Information Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Global climate change has elevated the strategic importance of corporate climate risk disclosure, yet the role of industry peer effects in shaping such disclosure remains underexplored. Grounded in social learning theory, this study proposes an “observation–imitation–reinforcement” framework and empirically tests it using panel data on Chinese
Huer Shuang, Shenghua Lou, Renjie Luo, Jiajia Luo   +3 more
wiley   +1 more source

Updating UK clinical guidelines to incorporate the placebo effect in peri-operative care: challenges and opportunities. [PDF]

Front Pain Res (Lausanne)
Gregory E.
europepmc   +1 more source

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

Business Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas   +2 more
wiley   +1 more source