Results 221 to 230 of about 101,305 (317)

The Moderating Role of Strategic Investment in R&D and Advertising in Firms' ESG–Performance Relationship

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 4, Page 5723-5748, May 2026.
ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah   +2 more
wiley   +1 more source

Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 4, Page 6026-6044, May 2026.
ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano   +3 more
wiley   +1 more source

Promoting Sustainability in Healthcare: Unraveling the Mechanism of Diversity's Impact in the Pharmaceutical Sector

open access: yesCorporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3109-3124, May 2026.
ABSTRACT Although research on sustainability in the healthcare sector is growing, limited attention has been paid to how pharmaceutical companies can be motivated to engage more actively in achieving net‐zero healthcare goals. This study argues that the breadth of directors' experiences—across educational, industrial, and organizational domains—can ...
Ruixin Su, Jianguo Du, Si Li
wiley   +1 more source

Explainable machine learning to predict the cost of capital. [PDF]

open access: yesFront Artif Intell
Bussmann N, Giudici P, Tanda A, Yu EP.
europepmc   +1 more source

Boards of Directors That Transform: A Study on How Specific Architectural Components Drive ESG Performance

open access: yesCorporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3523-3542, May 2026.
ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez   +3 more
wiley   +1 more source

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