Results 81 to 90 of about 2,185,909 (282)

Strategic Sustainability Reporting, Impression Management and Board Gender Diversity: Evidence From Luxury Fashion Industry

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, Mahmoud Elmarzouky   +1 more
wiley   +1 more source

Environmental Credit Risk, Climate Change and Bank Performance: Evidence From a Global Panel of Banks

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, Erhan Kilincarslan, Jiafan Li   +2 more
wiley   +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, Paola Gina Maria Schwizer, Simona Cosma, Giuseppe Rimo   +3 more
wiley   +1 more source

National Judicial Review of EU Law Enforcement: Challenges in Creating the EU Competition Law Judicial Review Database

European Journal of Empirical Legal Studies
Although national courts are the primary forum for the application of EU law, only very few studies have empirically examined their operation in practice and their impact on the EU vertical model of judicial federalism. Various unique challenges stand in
Or Brook, Barry Rodger
doaj   +1 more source

Disentangling the Effects of Firm‐Level Climate Risk and Capital Market Signalling: Evidence From Stock Price Informativeness

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, Frank Kwabi, Wansu Hu, Samuel Fulgence, Neil Lancastle   +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, Monica Veneziani, Andrea Caccialanza, Claudio Teodori   +3 more
wiley   +1 more source

The Friends Who Never Were

South Asia Multidisciplinary Academic Journal
The 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

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

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, Murat Kucukvar, Tadesse Wakjira, Amr Elalfy, Adeeb A. Kutty   +4 more
wiley   +1 more source

Diviser pour mieux gouverner. Le réaménagement intra-diocésain de la Sierra Zapotèque d’Oaxaca au moment de la rébellion de Cajonos (1704-1709)

L'Atelier du CRH
The hypothesis sustains that the territorial transformations and organization of the diocesan church show a specific form of implementation of Catholic Reformation in Spanish America, and more particularly in New Spain.
Alejandro Valencia-Martin
doaj   +1 more source

When TCFD Meets TNFD: Can It Revolutionize Corporate Sustainable Risk Management?

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid escalating environmental risks, this study explores the novel integration of the Task Force on Climate‐related Financial Disclosures (TCFD) and the Taskforce on Nature‐related Financial Disclosures (TNFD) as a transformative approach to corporate sustainable risk management.
Xiaoyu Liu, Yazeed Alkhrijah, Monomita Nandy, Suman Lodh   +3 more
wiley   +1 more source