Results 51 to 60 of about 618 (169)
Climate Change Risk and Financial Stability: Implications for European Banking Institutions
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
ESG Uncertainty in Supply Chains: How Rating Divergence Shapes Buyer–Supplier Trade Credit
Business Strategy and the Environment, EarlyView.ABSTRACT Uncertainty in environmental, social, and governance (ESG) ratings has raised concerns about the reliability of sustainability evaluations and their consequences for interfirm relationships. Although prior research has highlighted firm‐level financial outcomes of ESG rating divergence, little is known about its implications for buyer–supplier ...
Liukai Wang, Na A., Yu Gong, Steve Brown
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Climate Change Exposure and Firms' Biodiversity Impact Reduction Strategy
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how climate change exposure shapes long‐run biodiversity disclosure strategies, for instance, by informing efforts to reduce biodiversity impacts and by contributing to the existing environment and strategy literature in various ways. First, this paper adds insight into horizon issues related to climate change and shows
Post Raj Pokharel
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Climate‐resilient food systems require simultaneously addressing climate mitigation, food security, and biodiversity conservation. Yet most policy frameworks treat these interdependent goals as separate challenges, fragmenting action across sectors.
Nikolaos Syndoukas +7 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability‐oriented startups face challenges in implementing sustainable business models due to resource constraints, technological uncertainty and competing economic, social and environmental objectives. Although prior studies have identified numerous sustainable business model barriers, limited attention has been given to the ...
Sandra Naomi Morioka +2 more
wiley +1 more source
Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity underpins ecosystem functioning and the provision of ecosystem services, yet it continues to decline due to intensive agriculture, pollution, habitat loss and climate change. Although ecolabels are increasingly used to communicate sustainability attributes and influence consumer choices, their role in addressing biodiversity ...
Marzieh Aminravan +4 more
wiley +1 more source