Results 71 to 80 of about 16,081,777 (274)
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley +1 more source
Examining ESG Performance Through TNFD‐Aligned Disclosure Practices
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source
, 2023 Public Service Motivation (PSM) has been developing in the USA since the 1990s. Initiated in a utilitarian perspective to understand the origins of civil servants' performance, but also to identify the determinants of commitment to public service, PSM, has been studied worldwide.
openaire +1 more source
Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque +2 more
wiley +1 more source
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source
Gestão de RH no Setor Público: Validação da Escala de PSM – Public Service Motivation
Iberoamerican Journal of Industrial Engineering, 2011 Este estudo foi desenvolvido com o objetivo de validar a escala de PSM – Public Service Motivation para a amostra pesquisada no Brasil, uma vez que estudos sobre o constructo PSM somente foram realizados fora do pais. Foram analisados os resultados da modelagem de equacao estrutural aplicada a amostra brasileira, em comparacao aos resultados da ...
G.T. Shinyashiki, C.L. Buiatti
openaire +1 more source
The Heat Is On: Climate Change–Related Challenges and SMEs' R&D Activities
Business Strategy and the Environment, EarlyView.ABSTRACT Investing in R&D is a key way for small‐ and medium‐sized enterprises (SMEs) to develop capabilities that are required to respond to climate change–related challenges. However, the extent to which such challenges affect SMEs' R&D activities remains a critical gap in the literature.
Gráinne Gibson +3 more
wiley +1 more source
Efficiency wages, public service motivation and effort in Malaysia: An empirical case study of Universiti Sains Malaysia [PDF]
, 2013 Until now, the bulk of the studies conducted on the relationships between efficiency wages, public service motivation (PSM), and effort focused exclusively on developed and advanced countries.
Ali, Musa
core
Public Service Motivation Findings: The Relationship Between PSM and Performance [PDF]
, 2021 There have been many scholars who have predicted that there is a direct correlation between public service motivation (PSM) and public sector employees' performance.
Williams, Dominique
core