Results 31 to 40 of about 529 (171)
When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li +3 more
wiley +1 more source
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu +5 more
wiley +1 more source
ABSTRACT Airports are strategic and environmental nodes in global transport systems where rapid passenger growth challenges capacity, sustainability, and resilience. This study uses anonymized mobile network data to analyze and forecast passenger dynamics at Lisbon Airport, Portugal, linking data‐driven insights to sustainable mobility and ...
João Carlos Ferreira +3 more
wiley +1 more source
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
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
ABSTRACT The growing emphasis on sustainability has prompted companies to engage with stakeholders in addressing environmental and social challenges. This paper investigates how companies and stakeholders co‐create value through a collaborative and iterative process that facilitates the formulation and implementation of sustainable strategies.
Meryem Altaf +3 more
wiley +1 more source
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar +2 more
wiley +1 more source
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley +1 more source
ABSTRACT Food waste and loss (FWL) remains a critical challenge across food supply chains (SCs) globally, with approximately one‐third of all food produced for human consumption discarded or lost each year. This study systematically reviews how supply chain innovation (SCI) can mitigate FWL.
Ilias Vlachos
wiley +1 more source
Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance
ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio +2 more
wiley +1 more source
ABSTRACT This study re‐examines the relationship between environmental, social, and governance (ESG) engagement and firm financial performance by moving beyond linear, net‐effect models toward a configurational perspective. Focusing on a global sample of 1380 non‐financial firms with high environmental maturity (CDP Climate Change score ≥ B), we ...
Daniel Yeung +2 more
wiley +1 more source

