Results 181 to 190 of about 2,792 (293)

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma   +3 more
wiley   +1 more source

Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes

open access: yes
This paper is concerned with the extent to which “presumptive taxation” can be an effective tool to cope with what are commonly called the “hard-to-tax”.
Richard M. Bird, Sally Wallace
core  

Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley   +1 more source

The Futures of Digital Democracy: Four Scenarios. [PDF]

open access: yesOpen Res Eur
Fuchs C, Museba J, Friesch K.
europepmc   +1 more source

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo   +2 more
wiley   +1 more source

Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed   +2 more
wiley   +1 more source

Sustaining Circular Innovation Under Volatile Market Conditions: The Critical Role of Industry Platforms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang   +3 more
wiley   +1 more source

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