Results 171 to 180 of about 23,113 (255)

The Role of Biodiversity Footprinting Within the Nature‐Related Assessment, Disclosure, and Target‐Setting Landscape

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As awareness of business–nature interdependencies grows, organizations face increasing demands to assess and manage their nature‐related value chain impacts. Policies, standards, frameworks, and metrics are emerging to support impact measurement, disclosure, and target‐setting.
Brayshna Kundi   +2 more
wiley   +1 more source

Tobacco policy coverage in California jurisdictions before and after enactment of proposition 56. [PDF]

open access: yesPrev Med Rep
Trinidad DR   +10 more
europepmc   +1 more source

Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque   +2 more
wiley   +1 more source

The risk of digital defencelessness arising from generative artificial intelligence. [PDF]

open access: yesFront Psychol
Martín Y Ladera I   +2 more
europepmc   +1 more source

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi   +5 more
wiley   +1 more source

Do Banks in the Middle East and North Africa Region Price Carbon Exposure?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim   +2 more
wiley   +1 more source

Impact of sugary drink taxes on beverage calories purchased in a national fast food restaurant chain: A quasi-experimental study. [PDF]

open access: yesPLoS Med
Rummo PE   +8 more
europepmc   +1 more source

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

open access: yesBusiness 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   +3 more
wiley   +1 more source

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