Results 141 to 150 of about 1,913 (227)

Strategic Sustainability Reporting, Impression Management and Board Gender Diversity: Evidence From Luxury Fashion Industry

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 2, Page 1627-1645, February 2026.
ABSTRACT The study aims to examine the impression management (IM) of the luxury fashion industry through communications using annual reports and the influence of board gender diversity (BGD). Using a computational approach with Python and Natural Language Processing on sustainability practices and performance of 19 luxury fashion companies from Top 100
Christina Ionela Neokleous   +1 more
wiley   +1 more source

Influence of Return on Equity (ROE) and Debt Equity Ratio (DER) On Company Value and Share Prices

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aimed to examine and analyze the effect of Return On Equity (ROE) and Debt to Equity Ratio (DER) on firm value and the stock price in Real Estate and Property; through annual financial statements and the company's performance that were listed on the Investment Gallery of Indonesia Stock Exchange, STIESIA.
Salsabila, Rima Ramadhani   +2 more
openaire   +1 more source

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

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 2, Page 2989-3017, February 2026.
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

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

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 2, Page 1646-1666, February 2026.
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

Sustainability Reporting and Performance: Do Italian Companies Manage Their Narratives in Mandatory Settings?

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 2, Page 2434-2452, February 2026.
ABSTRACT Sustainability disclosure is a topic of growing interest worldwide, especially after the adoption of the Directive 2014/95/EU (NFRD), which mandates specific classes of companies in the European Union to disclose a series of information regarding ESG issues.
Maria Chiara Demartini   +2 more
wiley   +1 more source

Board Characteristics and Climate Commitment: A Comprehensive Analysis Unraveling Linear and Nonlinear Relationships

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 2, Page 2243-2265, February 2026.
ABSTRACT In an era of increasing environmental awareness, this study analyzes the relationship between board characteristics and corporate climate commitment across various industries. Our empirical analysis examines a comprehensive dataset that includes 4027 firms from the United States and Canada over the period from 2010 to 2022 and employs panel ...
Ines Ben Mehrez   +2 more
wiley   +1 more source

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