Results 111 to 120 of about 2,348 (264)
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business 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
The Effect of Carbon Disclosure Quality on Green Bond Financing Cost
Business Strategy and the Environment, EarlyView.ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley +1 more source
The International Journal of Banking and Finance, 2010 This paper provides new evidence on the influence of macroeconomic environment and institutional quality on stock market development, using data from 14 MENA countries over the period of 1990-2007.
Mondher Cherif, Kaouthar Gazdar
doaj
Agentic AI and Circular Procurement Performance: An Empirical Study
Business Strategy and the Environment, EarlyView.ABSTRACT Organizations that practice circular procurement in this rapidly changing world face many uncertainties. However, emerging digital technologies, such as agentic AI, can help manage resources and improve responsiveness to better serve both internal and external customers.
Surajit Bag +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar +2 more
wiley +1 more source
Stock Market as the Main Segment of Capital Market
International Journal of Psychosocial Rehabilitation, 2020 openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between corporate social responsibility (CSR) committees' mandates, the characteristics of their chairs, and corporate environmental performance. Employing the whole sample of Italian industrial firms listed on Euronext Milan, we find that only sustainability‐focused CSR committees are positively ...
Kevin Pirazzi Maffiola +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley +1 more source
Stock Liquidity and Market Capitalization: Investment Challenges in Indonesian Capital Markets
International Journal of Economics and Management Studies, 2018 Guna wan, Dr. Ernie Hendrawaty
openaire +1 more source