Results 121 to 130 of about 37,828 (267)

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

<i>SHLD2</i> loss is a synthetic vulnerability to Polθ inhibition combined with radiotherapy. [PDF]

Sci Adv
Rodriguez-Berriguete G, Thambiayah P, Cicconi A, Machado N, Gotorbe C, Nderitu D, Cheng WC, Fowler G, Boursier ML, Cerutti A, Grinkevich V, Hill BR, Koler K, Langdon SA, Majithiya JB, Menon S, Moore S, Neves J, Palmer-Deverill NM, Rajendra E, Roy-Luzarraga M, Thapa A, Heald RA, Smith GCM, Robinson HMR, Ranzani M, Higgins GS.   +26 more
europepmc   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]

PLoS One
Kollruss T.
europepmc   +1 more source

Takeover Vulnerability and the Discipline of ESG Overinvestment

Business Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi, Ruth O. Sagay, Reon Matemane   +2 more
wiley   +1 more source

Do Governance Structures Drive Green Building Adoption? A Machine Learning Approach With Random Forests

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the determinants of firms' propensity to adopt green buildings in the Euro Stoxx 300 and the S&P 500 indices, during 2012–2023. Using random forest binary classifiers, we assess the relative importance of financial, sectoral, geographic, and climate governance predictors and uncover nonlinear relationships often overlooked ...
María del Carmen Valls Martínez, José Manuel Santos‐Jaén, María Estefanía Sánchez Pacheco, Fernando José Zambrano Farías   +3 more
wiley   +1 more source

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

Business Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong, Aqueel Imtiaz Wahga, Sam Zisuh Njinyah, Yen‐Jung Tseng   +3 more
wiley   +1 more source

Corporate Decarbonization via Technology and Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran, Rudolf R. Sinkovics, Olli Kuivalainen   +2 more
wiley   +1 more source

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza, Martin de Jong, Dirk Schoenmaker   +2 more
wiley   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source