Results 111 to 120 of about 99,399 (268)
Business Strategy and the Environment, EarlyView.ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley +1 more source
When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
Business 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
Business 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
Corporate Environmental Innovation and Environmental Decoupling: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies ...
Rasmi Meqbel +3 more
wiley +1 more source
Conceptualizing Corporate Political Activity for Sustainability Governance—The CPA Cube
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability transformations in the economy, and related public policy decisions, are highly contested, attracting business involvement. To better understand how business influence on government impacts the success or failure of sustainability governance efforts, this paper extends the literature on corporate political activity (CPA) by ...
Burkard Eberlein, Janina Grabs
wiley +1 more source
Who Blames the Moon for Poor Sleep? An Exploratory Online Survey. [PDF]
Clocks SleepCajochen C.
europepmc +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 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
The Association Between Lunar Phases and Calving Frequency in Montbéliarde Dairy Cows in the Franche-Comté Region, France. [PDF]
Animals (Basel)Stoffel J +3 more
europepmc +1 more source