Results 151 to 160 of about 15,094 (254)

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen   +2 more
wiley   +1 more source

When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li   +3 more
wiley   +1 more source

Two Hundred Eighty Characters of Environment: Relative Environmental Performance, Strategic Communication, and Firm Value

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo   +3 more
wiley   +1 more source

Prosumers and Sustainable Market Governance: Development of the Community‐Oriented Marketing Approach Scale

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research develops and empirically validates the Community‐Oriented Marketing Approach (COMA), a 20‐item multidimensional scale designed to measure prosumer perceptions within participatory market systems. COMA conceptualizes prosumers as active co‐value creators and institutional agents, driving sustainable market governance.
Alpaslan Kelleci, Oguzhan Essiz
wiley   +1 more source

The Genoeconomics of Impulsive Intertemporal Choice: A Critical Review. [PDF]

open access: yesJ Exp Anal Behav
Deng WQ   +5 more
europepmc   +1 more source

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley   +4 more
wiley   +1 more source

Visualizing ESG Signaling Through User‐Generated Content: A Strategic Foresight Framework for Symbolic Legitimacy in Hospitality Branding

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Social media platforms today have become essential for consumer‐brand interactions, with visual content playing a pivotal role in shaping engagement and brand perception. Although text‐based user‐generated content (UGC) has been widely studied, the potential of visual UGC, particularly in the travel, tourism and hospitality (TTH) sector ...
Chinchu Abraham   +2 more
wiley   +1 more source

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