Results 151 to 160 of about 561 (202)

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette   +2 more
wiley   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun   +2 more
wiley   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz   +1 more
wiley   +1 more source

Linking Corporate Ethics to Eco‐Innovation in SMES: The Mediating Role of Strategic Alliances and the Value Proposition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The ongoing deterioration of environmental quality and depletion of natural resources call for urgent corporate action towards sustainability. This study examines how corporate ethics influence eco‐innovation outcomes among small‐ and medium‐sized enterprises (SMEs) in the Spanish electronic components industry, considering the mediating roles
José Luis Ferreras‐Méndez   +1 more
wiley   +1 more source

Unlocking Proenvironmental Behaviour: A Scoping Review of Green Human Resource Management and Organisational Citizenship Behaviour for the Environment Through the Ability–Motivation–Opportunity Lens

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen   +2 more
wiley   +1 more source

Turning Green Into Gold: The Impact of Green Intellectual Capital on Performance in European Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of green intellectual capital (GIC)—green human, structural and relational capital—on business performance in European firms. Using Eurobarometer 498 data and Partial Least Squares Structural Equation Modelling (PLS‐SEM), results show that GIC explains 15.4% of the variance in business performance, with green ...
María del Carmen Peces Prieto   +2 more
wiley   +1 more source

Takeover Vulnerability and the Discipline of ESG Overinvestment

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi   +2 more
wiley   +1 more source

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