Results 181 to 190 of about 386,524 (244)

ESG Disclosure Quality as Organizational Information Processing: Comparing Human Coding, Rule‐Based Automation, and LLM Semantic Scoring

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
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

Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco   +3 more
wiley   +1 more source

Circular Economy in Crisis Contexts: An Assessment Framework for Post‐Disaster Building Stock Toward Strategic Autonomy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Post‐disaster contexts generate large volumes of damaged building stock with significant, yet often unquantified, circularity potential. Through the lens of strategic management, the circular economy emerges as a transformative pathway to strengthen systemic resilience by reducing dependencies on external resources and mitigating supply chain ...
Tetiana Shevchenko   +4 more
wiley   +1 more source

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang   +2 more
wiley   +1 more source

From Global Standards to Local Compliance: Implementation Heterogeneity in Cocoa Certification in Indonesia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Certified companies translate voluntary sustainability standards (VSS) into local practice, yet little is known about how company‐level implementation of VSS relates to farmer compliance. This paper examines Rainforest Alliance (RA) implementation by three certified companies in the Indonesian cocoa sector. Drawing on compliance and regulatory
Charline Depoorter   +4 more
wiley   +1 more source

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