Results 161 to 170 of about 3,449,298 (255)

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

Observed Third Party Punishment in everyday-life-scenarios

We aim to investigate the ambiguous perception of altruistic punishment as a signal of cooperative intent. A third party punisher is observed and evaluated. Instead of using an economic game paradigm, we depict the third party punishment in everyday-life-
Olivia Seubert, Anne Böckler
core   +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

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

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

Voices From the Coast: Stakeholder Participation and Perception on Creating a Marine Protected Area

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores participatory processes in the context of marine conservation, with a specific focus on recent initiatives undertaken by the Apulia region in Italy to establish a new Marine Protected Area (MPA). Employing a qualitative cross‐sectional methodology, the study investigates how local communities perceive and engage with the ...
Giampiero Palazzo, Giuseppe Valenza, Massimo Zuccaro, Simone Pizzi   +3 more
wiley   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
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