Results 151 to 160 of about 115,293 (296)
Environmental Violation and Cost of Equity Capital—Evidence From Europe
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Decarbonisation requires firms to rethink and redefine growth, informed by strong sustainability principles. Management consultants are important enablers for clients to strategically manage resource constraints, given their limited capabilities in this transition.
Robin Strueber +2 more
wiley +1 more source
Evaluating Companies' Impression Management Tactics in Mandatory Sustainability Reporting
Business Strategy and the Environment, EarlyView.ABSTRACT The study aims to investigate how a sample of Italian companies adopt impression management (IM) tactics in sustainability reports under mandatory sustainability disclosure regulations. Using longitudinal panel data analysis on sustainability reporting and firm features of 76 Italian companies over 5 years, it evaluates the influence of GRI ...
Antonio Iazzi +3 more
wiley +1 more source
Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling
Business Strategy and the Environment, EarlyView.ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition towards a circular economy requires companies to innovate their ways of doing business by giving rise to circular business models (CBMs). The literature on the topic is wide with a focus on both macro and micro aspects. However, only a few studies in CBM research have attempted to adopt an integrated micro–macro perspective ...
Francesco Cafforio +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer +1 more
wiley +1 more source
Female Directors, Family Firms, Climate Talk and Climate Walk: European Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Growing attention is attributed to symbolic and substantive climate efforts, labelled as climate talk and walk. Focusing on the European capital market, we study the relationship between board gender diversity, family ownership and different levels of corporate climate activities along the continuum from climate talk to climate walk.
Niklas Bergmann +2 more
wiley +1 more source
Software Trusted Platform Module (SWTPM) Resource Sharing Scheme for Embedded Systems. [PDF]
Sensors (Basel)Chen DC, Chen GR, Liao YP.
europepmc +1 more source
SecScale: A Scalable and Secure Trusted Execution Environment for Servers [PDF]
Sunny Sharma +2 more
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison +3 more
wiley +1 more source