Results 241 to 250 of about 774,053 (337)

Structure or Composition? Explaining the ESG Premium in Firm Profitability With Oaxaca and Pseudo‐Panel Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether ESG‐related profitability differences arise from observable firm characteristics or from structural differences in how firms convert those characteristics into performance outcomes. Using an unbalanced panel data design, the final sample comprises 727 firm‐year observations from 178 publicly listed non‐financial ...
Yara Ibrahim   +2 more
wiley   +1 more source

Misinterpretation of the ESG Controversies Index: A Critical Flaw in Sustainability Research—Evidence From a Hybrid Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The ESG Controversies Index provided by Thomson Reuters (Refinitiv) has been widely used in sustainability, finance, and corporate governance research as a proxy for firms' exposure to environmental, social, and governance controversies. However, a number of published studies appear to misinterpret the index by reversing its underlying scale ...
Haitham Nobanee   +3 more
wiley   +1 more source

A Strategic Governance Perspective on Carbon Accounting Enablers: An In‐Depth Qualitative Examination of Business Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan   +4 more
wiley   +1 more source

Descriptive analysis of hypertension in Saudi Arabia: a national population health perspective (hypertension in Saudi Arabia). [PDF]

open access: yesFront Cardiovasc Med
Aloufi ME   +13 more
europepmc   +1 more source

Hidden in Plain Sight: Gender Diversity at the Innovation Core and Environmental Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper estimates the effect of gender diversity on firm‐level environmental innovation. We use a large Spanish panel data and construct an inverse‐covariance‐weighted environmental innovation index. Identification comes from persistent within‐firm increases in women's representation, measured relative to a 2‐year rolling pre‐event baseline.
Fayssal Ayad   +2 more
wiley   +1 more source

The Nexus of Green Behavior, Corporate Green Innovation Performance, and Industrial Green Value Co‐Creation: Insights for Green Business Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on the lens of green value co‐creation, this study investigates how such co‐creation mediates the relationship between employees' green behavioral intentions and corporate green innovation performance. By integrating internal and external moderating factors, the study constructs a comprehensive model of the green innovation process ...
Zhe Sun   +4 more
wiley   +1 more source

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