Results 151 to 160 of about 14,251 (231)

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, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

Towards an Integrated Approach to Corporate Sustainability: The Role of Multi‐Stakeholder Value Co‐Creation in the Food and Beverage Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability has prompted companies to engage with stakeholders in addressing environmental and social challenges. This paper investigates how companies and stakeholders co‐create value through a collaborative and iterative process that facilitates the formulation and implementation of sustainable strategies.
Meryem Altaf, Shanta Davie, Nosheen Khan, Chen Su   +3 more
wiley   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

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, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

Cognitive and affective processes in children's third-party punishment. [PDF]

Q J Exp Psychol (Hove)
Arini RL, Bocarejo Aljure J, Bueno Guerra N, Bayón González C, Fernández Alba E, Suárez Fernández N, Ingram GPD, Wiggs L, Kenward B.   +8 more
europepmc   +1 more source

Who Gets the Last Word? An Experimental Study of the Effect of a Peer Review Process on the Expression of Social Norms [PDF]

We alter who gets the last word on the outcome in three different types of trust games: the first mover, the second mover, or, a committee comprised of first and second movers.
Jim Engle-Warnick, Andreas Leibbrandt
core  

From Demand Stability to Environmental Responsibility: How Ordered Backlogs Shape Firm Behaviour

Business Strategy and the Environment, EarlyView.
ABSTRACT Ordered backlogs are the confirmed and yet to be delivered customer orders, which may have multiple advantages to firms. We investigate how ordered backlogs influence firms' future environmental misconduct. Drawing on organisational slack theory, we argue that ordered backlogs as a form of demand‐side slack can reduce environmental misconduct.
Ashutosh Singh, Salwa Saleh Almasabi, Ajay Kumar Patel, Judit Petra Koltai, Debanjana Dey   +4 more
wiley   +1 more source

Altruistic or fair? The influence of empathy on third-party punishment: an event-related potential study. [PDF]

Soc Cogn Affect Neurosci
Zhang G, Tan M, Li J, Zhong Y.
europepmc   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

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, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

Sex Affects the Relationship Between Third Party Punishment and Cooperation. [PDF]

Sci Rep, 2019
Rodriguez-Ruiz C, Muñoz-Reyes JA, Iglesias-Julios M, Sanchez-Pages S, Turiegano E.   +4 more
europepmc   +1 more source

Institutional endogeneity and third-party punishment in social dilemmas

, 2016
This paper studies experimentally how the endogeneity of sanctioning institutions affects the severity of punishment in social dilemmas. We allow individuals to vote on the introduction of third-party-administered sanctions, and compare situations in ...
Marcin, I., Tausch, F., Tausch, Franziska, Robalo, Pedro, Marcin, Isabel, Robalo, P.   +5 more
core