Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms
Business Strategy and the Environment, EarlyView.ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley +1 more source
Institutional Ownership and Corporate Sustainability Performance—A Meta‐Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between institutional ownership (IO) and corporate sustainability performance (SP), addressing inconsistent findings in prior research and clarifying the boundary conditions of this relationship by testing a defined set of potential moderators.
Hans Henrik Scherer +2 more
wiley +1 more source
Exploring the transmission mechanism of low-carbon city pilot policies on enhancing agribusiness ESG performance: an empirical study using the PSM-DID model. [PDF]
Carbon Balance ManagZhu X, Shao X, Li C, Du C.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how environmental certifications—specifically, formal environmental management systems (EMSs) (ISO 14001, EMAS), and consumer‐facing eco‐labels—influence firm financial performance. Using a dual approach that includes a bibliometric review and a systematic analysis of key studies, we identify key trends, theoretical ...
Alberto Citterio
wiley +1 more source
CEO greed and corporate technological innovation: Analyst coverage as an external governance mechanism in China's A-share market. [PDF]
PLoS OneHu Y, Cong R, Teng R, Ji B.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The blue economy has emerged as a key sector for linking sustainability and innovation, yet existing research has largely overlooked how firms operationalize these processes in practice. This study addresses that gap by asking: How do Portuguese blue economy firms embed sustainability‐oriented innovation (SOI) into their strategies, and what ...
Jennifer Nicole Elston +2 more
wiley +1 more source
Spatio-temporal evolution of financial sustainability in Chinese public hospitals: evidence from provincial panel data (2010-2022). [PDF]
Front Public HealthDeng Y.
europepmc +1 more source
How Supply Networks Influence Sustainable Innovation: Evidence From Ghana's Public Works Procurement
Business Strategy and the Environment, EarlyView.ABSTRACT Recent environmental and sustainability standards in procurement increase short‐term production and operational costs to suppliers, which are often recouped by charging price premiums for innovative solutions. However, public buyers are less likely to pay such price premiums, resulting in a disincentive among suppliers to bid for innovation ...
Peter Adjei‐Bamfo +5 more
wiley +1 more source
Artificial intelligence for algorithmic trading digital assets: evidence from the Counter-Strike 2 skin market. [PDF]
Front Artif IntellGuede-Fernández F +6 more
europepmc +1 more source
Leveraging Artificial Intelligence for ESG Reporting: A Case Study in the European Fashion Industry
Business Strategy and the Environment, EarlyView.ABSTRACT The fashion industry in Europe has increasingly recognized the importance of Environmental, Social, and Governance (ESG) reporting as a key driver for sustainable development and transparency. As consumer awareness grows and regulatory frameworks evolve, companies are pressured to disclose their sustainability practices, ethical labor ...
Serena Strazzullo +5 more
wiley +1 more source