Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy
Business Strategy and the Environment, EarlyView.ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi +4 more
wiley +1 more source
Bounds on the Excess Minimum Risk via Generalized Information Divergence Measures. [PDF]
Entropy (Basel)Omanwar A, Alajaji F, Linder T.
europepmc +1 more source
A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement
Business Strategy and the Environment, EarlyView.ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley +1 more source
Best constants in subelliptic fractional Sobolev and Gagliardo-Nirenberg inequalities and ground states on stratified Lie groups. [PDF]
Calc Var Partial Differ EquGhosh S, Kumar V, Ruzhansky M.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram +2 more
wiley +1 more source
GEORCE: a fast new control algorithm for computing geodesics. [PDF]
Inf GeomRygaard FM, Hauberg S.
europepmc +1 more source
Digital Technology's Role in Circular Waste Management: A Systematic Review
Business Strategy and the Environment, EarlyView.ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley +1 more source
A generalized radial integration by parts formula and its applications to Caffarelli-Kohn-Nirenberg inequalities. [PDF]
Anal Math PhysDi Fratta G, Fiorenza A.
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 +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief +3 more
wiley +1 more source