Results 261 to 270 of about 347,010 (340)

Investor Perception of ESG in Earnings Calls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Resource‐Centered Transformation Paths: The Role of Digital Transformation in Optimizing SME Resources for Sustainable Entrepreneurship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley   +1 more source

Understanding the Indirect Effects of Sustainable HRM: Cognitive and Relational Pathways to Engagement and Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how sustainable human resource management (SHRM) influences employee engagement and performance through distinct cognitive and relational mechanisms. While previous research has demonstrated positive associations between SHRM and employee outcomes, the processes through which these effects occur remain insufficiently ...
Daniel Roque Gomes   +4 more
wiley   +1 more source

Intelligent Manufacturing, Industrial Agglomeration, and Green and Low‐Carbon Development: A Nonlinear Path Test Based on the Theory of Ecological Modernization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing upon ecological modernization theory as the analytical framework, this study employs macro‐level longitudinal tracking data covering China's major regions as research samples. It measures the green and low‐carbon development (GLCD) of manufacturing from the four dimensions—“carbon reduction, pollution mitigation, ecological expansion ...
Deng Wang   +4 more
wiley   +1 more source

Digital Transformation on Green Operational Performance: Evidence From the E‐Waste Firm's Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Digital transformation (DT) is increasingly recognised as essential for improving environmental performance in process‐intensive and hazardous sectors; however, the mechanisms by which digitalisation translates into green operational performance (GOP) and environmental accountability remain insufficiently investigated, particularly in ...
Amila Kasun Sampath Udage Kankanamge   +2 more
wiley   +1 more source

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