Results 101 to 110 of about 1,630,087 (217)

Integrating ESG Into Business Strategy: Evidence on Firm Performance From European High‐Materiality Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp, Javier Cifuentes‐Faura, Dan Ioan Topor   +2 more
wiley   +1 more source

Risk Management and the Financial Performance of Listed Real Estate/Construction Companies in Nigeria: The Moderating Role of Board Structure

Finance, Accounting and Business Analysis
Purpose: The study explored the moderating effect of board structure (board size and gender diversity) on the nexus of operational risk, market risk and financial performance of listed real estate and construction companies in Nigeria.
Asimiyu Kolawole Adegoke, Akinwumi Olusegun Akinola   +1 more
doaj   +1 more source

Exploring the Financial Perspective in Sustainability Strategies: The Case of the Tourism Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between sustainability and corporate financial performance in the tourism sector. To address the mixed and inconclusive evidence in prior research, we develop an integrated theoretical framework that combines stakeholder theory, the resource‐based view, legitimacy theory, and agency theory and distinguishes
Rebecca Levy Orelli, Pierpaolo Pattitoni, Barbara Petracci, Laura Vici   +3 more
wiley   +1 more source

Navigating the Dichotomy of Uncertainty in Green Innovation and Digital Supply Chains

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and rapid technological disruption, understanding how digitalization reshapes corporate sustainability strategies has become increasingly vital. Supply chain digitalization (SCD) plays a pivotal role in enhancing firms' adaptive capacity, operational transparency, and innovation efficiency.
Chengming Huang, Su Hanghang, Sultan Sikandar Mirza   +2 more
wiley   +1 more source

Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose, Manirul Islam, Md Yousuf Ali, A. T. M. Enayet Karim   +3 more
wiley   +1 more source

What Can We Learn About the Sensitivity of Investment to Stock Prices with a Better Measure of Tobin's q? [PDF]

This paper examines the responsiveness of investment to q (i.e., the ratio of a firm's market value to the replacement cost of its assets) using data on a unique type of firm: Real Estate Investment Trusts (REITs).
William M. Gentry, Christopher J. Mayer
core   +2 more sources

Does Corporate Ownership Structure Influence Firm Performance? Evidence from Indian corporate companies

The Indonesian Journal of Accounting Research
This research’s main aim is to examine the influence of ownership structure on financial and market performance using 260 Indian-listed companies on the BSE index as a sample size.
N.Narsa Goud
doaj   +1 more source

Beyond Linear ESG Effects: Configurational Pathways to Superior Profitability Among Environmental Proactive Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study re‐examines the relationship between environmental, social, and governance (ESG) engagement and firm financial performance by moving beyond linear, net‐effect models toward a configurational perspective. Focusing on a global sample of 1380 non‐financial firms with high environmental maturity (CDP Climate Change score ≥ B), we ...
Daniel Yeung, Lingju Chen, Qingliang Tang   +2 more
wiley   +1 more source

Using Machine Learning to Predict Corporate Environmental Violation: A Stakeholder Pressure Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen, Ning Ding, Haodong Jin, Rui Xue, Yuhao Yang   +4 more
wiley   +1 more source

Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng, Wenjia Tang, Liang Zhao, Salwa Saleh Almasabi, David Kalisz   +4 more
wiley   +1 more source