Results 191 to 200 of about 12,428 (262)

Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto, Kathy Ning Shen   +1 more
wiley   +1 more source

Unlocking the financing potential of forest-based carbon assets: a valuation framework for pledge lending under uncertainty in China. [PDF]

Sci Rep
Zhang Y, Zhang J.
europepmc   +1 more source

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

Business Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas   +2 more
wiley   +1 more source

Data asset valuation model based on generative artificial intelligence. [PDF]

PLoS One
Tang Y, Liu Y, Liu D.
europepmc   +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, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

Complementary and substitution effects of digital finance and green finance on corporate green innovation. [PDF]

Sci Rep
Tan S, Tao S.
europepmc   +1 more source

From Ecological Culture to Green Innovation: The Role of Ethnic Minority Corporate Leaders in China

Business Strategy and the Environment, EarlyView.
ABSTRACT Do ecological values embedded in ethnic cultures influence the environmental strategies of corporate leaders and their firms' green innovation? We examine this question in China's multiethnic context, where distinct ecological traditions across ethnic groups create sharp cultural contrasts that can be traced into leadership composition and ...
Yuan Du, Yingxin Di, Wei Cui
wiley   +1 more source

Bank complexity and core competence of commercial banks in Vietnam: The buffer role of corporate social responsibility. [PDF]

PLoS One
Phung HQ, Duong KD, Truong PH, Pham AQ, Le HTP.   +4 more
europepmc   +1 more source

Supply Chain Sustainability and Human Capital: A Multilevel Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how corporate sustainability practices diffuse across global supply chains and how national contextual capacity shapes this process. Drawing on stakeholder and institutional perspectives, we conceptualize ESG transmission as relational and potentially asymmetric between customers and suppliers.
Jun Xie, Seifu Okumoto, Kenichi Yoshida, Shuning Chen, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

Corporate transparency and the disposition effect. [PDF]

Front Psychol
Chen S, Ren F.
europepmc   +1 more source