Results 201 to 210 of about 27,640,215 (264)

Investor Perception of ESG in Earnings Calls [PDF]

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies [PDF]

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu   +4 more
wiley   +1 more source

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality [PDF]

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

Zero Deforestation Commitments and Industry 4.0 Enabling Technologies: An Analysis of Their Role in Mitigating Deforestation [PDF]

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of corporate zero‐deforestation commitments (ZDCs) and Industry 4.0 (I4.0) enabling technologies in mitigating deforestation. Drawing on data from 110 companies included in the Forest 500 dataset, the research explores whether sustainability commitments and digital innovation influence firms' deforestation ...
Valentina Beretta   +2 more
wiley   +1 more source

Nuestra Comunidad: The Role of Latin American Networks in Supporting Ecologists Throughout Their Careers [PDF]

open access: yes
The Bulletin of the Ecological Society of America, EarlyView.
Shersingh Joseph Tumber‐Dávila   +5 more
wiley   +1 more source

The Contingent Eco‐Innovation–Firm Performance Link: A Global Systematic Literature Review and Future Research Agenda [PDF]

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley   +1 more source

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