Results 211 to 220 of about 3,412 (252)

CEO Characteristics, Carbon Disclosure and Earnings Management in China: The Role of Risk Tolerance and Environmental Uncertainty

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng   +4 more
wiley   +1 more source

Asymmetric Relationships Between Sustainability Performance, Disclosure, and Market Value Under Isomorphic Disclosure Pressures: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability ...
Kimitaka Nishitani   +5 more
wiley   +1 more source

Critical Success Factors and Stakeholder Influence for Environmental, Social and Governance Assessment and Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi   +2 more
wiley   +1 more source

The Digital‐Sustainability Disconnect: A Test of Strategic Alignment in the Circular Economy Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study challenges the common assumption that digital and sustainability transformations are naturally synergistic. Integrating signaling theory and the dynamic capability view, we argue that for many firms, particularly traditional SMEs, these initiatives are pursued on separate, unaligned strategic tracks, creating a “signaling‐substance ...
Nicolas Depetris‐Chauvin   +2 more
wiley   +1 more source

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

Using Storytelling to Address Oral Health Knowledge in American Indian and Alaska Native Communities. [PDF]

open access: yesPrev Chronic Dis, 2018
Heaton B   +7 more
europepmc   +1 more source

Leader–Member Exchange, Compliance and Sustainability Performance in Carbon‐Market Governance: A Global South Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how Leader–Member Exchange quality shapes engagement, compliance, and sustainability performance within Uganda's emerging carbon‐trading market, adopting LMX theory to sustainability governance in a Global South context. A cross‐sectional survey of 206 carbon‐market participants in Uganda measured LMX quality, environmental
Liz Nantunda   +2 more
wiley   +1 more source

Industrial Symbiosis as a Neglected Opportunity in Industrial Decarbonisation Pathways: Qualitative Insights From the Australian Manufacturing Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industrial symbiosis (IS) represents a key strategy for industrial decarbonisation (ID) by converting one industry's waste into valuable inputs for another, reducing emissions and resource extraction. Scientific studies have explored the concept, implementation approaches and theoretical foundations of IS.
Marzieh Dehghan Niri   +2 more
wiley   +1 more source

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