Business Strategy and the Environment, EarlyView.ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
Can SMEs synergistic transformation of digitization and greenization promote enterprise risk-taking? [PDF]
PLoS OneWang J, Cui J.
europepmc +1 more source
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
Piercing the corporate veil system and creditors protection: Based on the investigation of debt paying ability--Empirical evidence from the 2005 Company Law amendment. [PDF]
PLoS OneTian J, Chen Z, Zhu Y.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon +2 more
wiley +1 more source
Global market trends and financial performance of the corporate fast-food industry and their potential contributions to diets high in meat and ultra-processed foods. [PDF]
Global HealthSievert K +5 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study maps and synthesizes the intellectual structure of sustainability‐oriented leadership research by examining how economic, environmental, and social performance dimensions are addressed across the literature. A cluster‐based systematic literature review was conducted using data from the Scopus and Web of Science databases.
Yaprak Demirsoy +2 more
wiley +1 more source
Digital transformation and corporate ESG performance: Research based on a capability-motivation dual framework. [PDF]
PLoS OneHuang C.
europepmc +1 more source
Exploring Sustainable Growth: Eco‐Innovation Among Small and Medium‐Sized Enterprises
Business Strategy and the Environment, EarlyView.ABSTRACT We examined how small and medium‐sized enterprises (SMEs) in the aerospace industry developed capabilities for eco‐innovation, specifically SMEs enrolled in a green transition mentorship programme. To this end, we conducted multiple case studies over 2 years (August 2022 to November 2024) to gather data through semi‐structured interviews with ...
Coralie Gagné +5 more
wiley +1 more source
The impact of de-familization on green innovation: Evidence from SRDI family firms in China. [PDF]
PLoS OneHuang J, Zhou L, Song S, Zhou H.
europepmc +1 more source