Results 81 to 90 of about 21,331 (304)
Business Strategy and the Environment, EarlyView.ABSTRACT ESG disclosure regulations refer broadly to public‐authority regulations and stock‐exchange listing rules to govern ESG reporting practice. Despite their rapid proliferation, the effects of ESG disclosure regulations remain contested. To provide a comprehensive assessment, this study conducted a bibliometric analysis and a meta‐analysis on ...
Jiaying Li, Yuting Xie, Liang Dong
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The study aims to examine the impression management (IM) of the luxury fashion industry through communications using annual reports and the influence of board gender diversity (BGD). Using a computational approach with Python and Natural Language Processing on sustainability practices and performance of 19 luxury fashion companies from Top 100
Christina Ionela Neokleous +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti +2 more
wiley +1 more source
South Asia Multidisciplinary Academic JournalThe manner in which the British Empire categorized the Abors and the Miris as “hill tribes” and transformed their habitations in the Siang Valley (present-day Arunachal Pradesh, India) into “borderland” is historicized in this paper.
Nabajyoti Ghosh
doaj +1 more source
Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur +4 more
wiley +1 more source
Benefit Corporations: The Moral Legitimacy That Requires More Rules
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat +4 more
wiley +1 more source
Critical Assessment of the Tie-breaker Rule Using the Example of the DTT Germany-Poland
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2019 Taxpayers establishing their economic and personal interests in more than one country run the risk of becoming a tax resident in more than one tax jurisdiction.
Magdalena Janiszewska +2 more
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