Results 151 to 160 of about 23,113 (255)

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad   +2 more
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

Online gambling as a public health and regulatory challenge: moving beyond individual responsibility. [PDF]

open access: yesFront Public Health
Izquierdo-Condoy JS   +2 more
europepmc   +1 more source

Structural Constraints to Sustainable Supply Chain Diversification: Rare Earth Elements, Business Strategy and Resilience in the Energy Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Rare earth elements (REEs) are critical inputs for low‐carbon technologies, yet their supply chains remain highly concentrated and vulnerable. Although diversification is widely promoted as a strategy to enhance supply chain resilience, its feasibility in strategic material systems remains limited.
Klavdij Logožar
wiley   +1 more source

A Review of Newborn Screening Programs for Cystic Fibrosis: Are Current Protocols Appropriate for Canada's Diverse Population? [PDF]

open access: yesPediatr Pulmonol
Cheng SY   +15 more
europepmc   +1 more source

Strategic ESG Priorities and Materiality Assessments: Evidence From Hong Kong Listed Fashion and Textile Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly rely on ESG materiality assessments to prioritise sustainability issues under heightened stakeholder scrutiny. Yet the strategic consequences of materiality beyond firm‐level disclosure remain underexplored. This study examines how materiality assessments shape ESG prioritisation at the industry level using sustainability ...
Shiqi Mai   +3 more
wiley   +1 more source

Sustainability and Value Transitions: The Strategic Role of Cross‐Sectoral Interconnectedness and Transition Brokers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate economics is undergoing rapid transformation, reconfiguring the foundations of sustainability transitions. This study develops a systems‐based perspective that foregrounds the strategic role of cross‐sectoral interconnectedness and transition brokers in shaping these transitions.
Ionna Trofimova‐Elliot
wiley   +1 more source

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