Results 111 to 120 of about 1,630,087 (217)

Impact of ESG Disclosure Scores on Financial, Operating and Market-Based Performance: Evidence from NSE-100 Companies

open access: yesNMIMS Management Review
The aim of this study is to explore the impact of overall and individual environmental, social and governance (ESG) disclosure scores on firm performance of the financial and non-financial companies.
Kapil Shobhwani, Shilpa Lodha
doaj   +1 more source

Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure ...
Xintao Li, Binh Bui, Thanh Phan
wiley   +1 more source

Resolving the Carbon—Performance Paradox: Global Evidence on Stakeholder Engagement, Risk and Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how greenhouse gas emissions influence corporate performance and explains why prior evidence on the carbon–performance relationship has remained inconsistent. Drawing on institutional, stakeholder and slack resource perspectives, the study investigates the direct effects of carbon intensity and emissions reduction ...
Olatunde Ogunwole   +2 more
wiley   +1 more source

Business Strategy and Corporate Waste Outcomes: The Moderating Role of Board Gender Diversity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firm‐level drivers of corporate waste remain underresearched relative to other sustainability topics, such as carbon emissions and environmental, social, and governance (ESG) disclosure. Moreover, the role of female directors on corporate boards in this realm is also underexplored.
Ya Luo   +3 more
wiley   +1 more source

Unlocking the Relationship Between Corporate Environmental Performance and Financial Outcomes Under National Environmental Policy Framework: Panel Evidence From China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP) under China's evolving environmental policy regime. Using a panel dataset of 1,312 Chinese A‐share listed firms from 2010 to 2023, we find a significant negative association between CEP and CFP.
Lei Zhang   +2 more
wiley   +1 more source

Climate Change Exposure and the Discipline of Capital Structure: Evidence From Managerial Leverage Distortion

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley   +1 more source

Structure or Composition? Explaining the ESG Premium in Firm Profitability With Oaxaca and Pseudo‐Panel Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether ESG‐related profitability differences arise from observable firm characteristics or from structural differences in how firms convert those characteristics into performance outcomes. Using an unbalanced panel data design, the final sample comprises 727 firm‐year observations from 178 publicly listed non‐financial ...
Yara Ibrahim   +2 more
wiley   +1 more source

Artificial Intelligence–Driven ESG Strategy: Predictive Analytics for Sustainable Value Creation: A Narrative Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This narrative review examines the intersection of artificial intelligence, environmental, social and governance (ESG) strategies and sustainable value creation in contemporary business environments. As organisations face mounting pressure to demonstrate environmental stewardship, social responsibility and governance excellence, artificial ...
Emmanuel Junior Tenakwah   +2 more
wiley   +1 more source

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