Results 171 to 180 of about 7,431,535 (274)

The Impact of Generative AI on the Perpetuation and Detection of Greenwashing in Sustainability Reports: Insights From an Experiment

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study, based around an experiment, examines the consequences when generative AI tools are used to create and assess sustainability disclosures. There are two key findings: (1) that generative AI greenwashes sustainability disclosures, with our study participants doing little to mitigate this, and (2) that our study participants viewed AI ...
Ruth Dimes, Charl de Villiers, Paul Denny, Juho Leinonen   +3 more
wiley   +1 more source

The digital transformation, corporate uncertainty, and CEO risk preference. [PDF]

Sci Rep
Bao X, Lan M, Li N, Zhao Y.
europepmc   +1 more source

Evaluating the Impact of Sustainability on the Financial Value of Brands: Activity‐Based or Customer Perception Metrics?

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley   +1 more source

Competing Voices, Persistent Gaps: Shareholder Proposal Activism and ESG Decoupling. [PDF]

Bus Soc
Schiehll E, Martins HC, Lewellyn KB.
europepmc   +1 more source

Total Return Swaps and Major Shareholding Disclosure Regulation under the Capital Market Act

The Korean Journal of Securities Law, 2017
openaire   +1 more source

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

Business Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Protocol for Development of Guidelines for Rapid Restoration of Readiness. [PDF]

Neurosurg Pract
Oczkowski S, Bayuk T, Dengler BA, McCrea M, Sharif S, Stout K, Hawryluk GWJ, Mangat HS, Ghajar J.   +8 more
europepmc   +1 more source

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud, Niccolò Nirino, Panagiota Papadimitri, Michael Christofi   +3 more
wiley   +1 more source

The novel mechanism of financing effect on companies development empirical study. [PDF]

PLoS One
Tao S, Yuan X.
europepmc   +1 more source

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon, Adeolu O. Adewuyi, Alex O. Acheampong   +2 more
wiley   +1 more source