Results 251 to 260 of about 378,543 (307)

Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli   +2 more
wiley   +1 more source

Circular Economy: A Pathway to Integrated Value Creation for Business and Society

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro   +1 more
wiley   +1 more source

Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa   +2 more
wiley   +1 more source

Environmental Credit Risk, Climate Change and Bank Performance: Evidence From a Global Panel of Banks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti   +2 more
wiley   +1 more source

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