Results 171 to 180 of about 166,035,016 (305)

Misinterpretation of the ESG Controversies Index: A Critical Flaw in Sustainability Research—Evidence From a Hybrid Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The ESG Controversies Index provided by Thomson Reuters (Refinitiv) has been widely used in sustainability, finance, and corporate governance research as a proxy for firms' exposure to environmental, social, and governance controversies. However, a number of published studies appear to misinterpret the index by reversing its underlying scale ...
Haitham Nobanee   +3 more
wiley   +1 more source

The Impact of Sustainability Audit Quality on Corporate Climate Change Performance: The Role of Governance Quality and Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how sustainability audit quality influences corporate climate change performance and examines the moderating roles of governance quality and greenwashing. Using panel regressions on 6140 firm‐year observations from 39 countries between 2008 and 2023, the findings reveal that higher sustainability audit quality is ...
Muhammed Belly Ibrahim   +2 more
wiley   +1 more source

Regulation and corporate corruption: new evidence from the telecom sector [PDF]

open access: yes
This paper examines how government regulation in developing countries affects the form of corruption between business customers and service providers in the telecom sector.
Lin, Chen   +2 more
core  

Artificial Intelligence–Driven ESG Strategy: Predictive Analytics for Sustainable Value Creation: A Narrative Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This narrative review examines the intersection of artificial intelligence, environmental, social and governance (ESG) strategies and sustainable value creation in contemporary business environments. As organisations face mounting pressure to demonstrate environmental stewardship, social responsibility and governance excellence, artificial ...
Emmanuel Junior Tenakwah   +2 more
wiley   +1 more source

Uncovering Social Implications of Circular Strategies in the Wine Industry: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The wine industry is increasingly adopting circular economy (CE) strategies to reduce resource intensity, valorise residues and create economic opportunities. Yet, the social dimension of sustainability remains largely overlooked, limiting the understanding of CE's full impact.
Giulia Gulino   +2 more
wiley   +1 more source

When Does SDG Adoption Increase ESG Risk? The Mediating Role of Risk Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate engagement with the United Nations' Sustainable Development Goals (SDGs) has expanded rapidly, yet its implications for firms' environmental, social and governance (ESG) risk remain insufficiently understood. Prior research has focused on the performance outcomes of SDG adoption while largely overlooking its potential to generate ESG
Francisco J. López‐Arceiz   +1 more
wiley   +1 more source

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