Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies
Business Strategy and the Environment, EarlyView.ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto +1 more
wiley +1 more source
Exploring risk tolerance among individuals who use opioids. [PDF]
Exp Clin PsychopharmacolLothumalla S +10 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan +2 more
wiley +1 more source
Children and adults differ in how primary and secondary incentives modulate valuation, effort, and cognitive control. [PDF]
PLoS OneVeselic S +3 more
europepmc +1 more source
Knowledge Management and AI‐Driven Green Practices for Sustainable Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Organizations increasingly face strategic pressure to translate sustainability‐oriented knowledge and digital transformation initiatives into measurable environmental and organizational outcomes. In response, this study investigates how green knowledge management (GKM) contributes to sustainable business performance through the organizational ...
Hafiz Mudassir Rehman +3 more
wiley +1 more source
Intention to adopt electric transportation services by university students in emerging countries. [PDF]
PLoS OneCordero DM +3 more
europepmc +1 more source
From Promise to Practice: A Systematic Review of Sustainability‐Linked Loans
Business Strategy and the Environment, EarlyView.ABSTRACT By linking loan terms to predefined environmental, social and governance (ESG) goals, sustainability‐linked loans (SLLs) can incentivise banks and corporations towards sustainability. Despite rapid growth, research remains scant and questions remain about SLLs' financial, organisational and sustainability impacts and how they differ from other
Elias Porse, Aurélien Acquier
wiley +1 more source
Household Adversity, Day to Day Experiences, and Birth/Pregnancy Complications are Associated with Delay Discounting: Findings from the Adolescent Brain Cognitive Development Study. [PDF]
Res Child Adolesc PsychopatholHung IT +9 more
europepmc +1 more source
Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The inefficiencies of the global food system necessitate a shift towards a circular economy (CE) in food supply chains (FSCs). While research on CE in FSCs spans multiple disciplines, it often remains siloed within respective disciplinary boundaries, limiting its practical impact.
Lovish Raheja +2 more
wiley +1 more source