Results 171 to 180 of about 114,612 (318)

ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali   +2 more
wiley   +1 more source

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos   +2 more
wiley   +1 more source

Utilizing Climate Physics: Advancing SDG 13 with Integrated Low Carbon Energy from Diverse Sources – A Glimpse Ahead

open access: gold, 2023
Soumya Chatterjee   +5 more
openalex   +1 more source

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

Circular Economy Pathways for Airport Climate Change Mitigation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli   +3 more
wiley   +1 more source

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