Results 161 to 170 of about 12,361,832 (252)

Measuring Corporate Energy Transition Through Web‐Based Evidence and Large Language Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper proposes a scalable method to measure firm‐level engagement with the energy transition using corporate website disclosures and large language models (LLMs). We construct a restrictive, policy‐aligned rubric that codes evidence of (i) energy efficiency improvements, (ii) decarbonization and emissions‐reduction strategies, and (iii ...
Xavier Martínez‐Barbero   +2 more
wiley   +1 more source

Deforestation‐Free Cocoa: Implications for Organizational Adaptation and Compliance Costs

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Mandatory due diligence is an emerging policy instrument for addressing global environmental challenges, yet how such regulations reshape firm‐level organizational structures and generate compliance costs remains poorly understood. Drawing on organizational theory, this study examines how companies in the German cocoa and chocolate sector ...
Daniel Braun   +2 more
wiley   +1 more source

Other title: Kansas Insurance Department news release

open access: yes
This internet resource contains news releases issued throughout the yearInsurance Department recovers over $16 million for Kansas policyholders -- Sedgwick County man sentenced for insurance fraud -- Kansas Insurance Commissioner Vicki Schmidt announces ...
Kansas. Insurance Department.
core   +1 more source

Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As Environmental, Social, and Governance (ESG) Information Disclosure (ESG‐ID) transitions from voluntary to mandatory disclosure, its drivers and impacts have become focal points of discussion. Existing research, however, lacks integration, which, in turn, has led to fragmented theoretical and practical insights.
Siqi Wang   +3 more
wiley   +1 more source

Digitalization and Environmental, Social, and Governance Reporting: Evidence from the US Banking Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the relation between digitalization and environmental, social, and governance (ESG) reporting using a sample of listed US banks from 2010 to 2022. Our study is based on a two‐step theoretical framework, building on voluntary disclosure and signaling theory: First, we expect and find technological progress to enhance internal ...
Sebastian J. Schmid, Vanessa Flagmeier
wiley   +1 more source

The Fading Premium: Environmental and Financial Performance Across Nordic Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The relationship between environmental and financial performance remains one of the most studied and least settled questions in business research. Using a panel of 741 Nordic listed firms from 2018 to 2025, we study how industry, time, firm resources, and the substance of engagement condition it. Industry determines where a relationship exists
Ane C. H. Jensen   +2 more
wiley   +1 more source

Repair in the Circular Economy: From Fragmented Practices to Strategic Repair Capability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Repair is central to the circular economy, yet research remains fragmented across product design, consumer behaviour, business models, community initiatives and policy, limiting understanding of how these dimensions interact to enable repair at scale.
Azar MahmoumGonbadi   +2 more
wiley   +1 more source

Initiation of Gabapentin with Opioids and Risk of Respiratory Cardiovascular and Opioid‐Related Adverse Events Following Surgery for Breast Cancer

open access: yesClinical Pharmacology &Therapeutics, EarlyView.
Pain is a key determinant of quality‐of‐life following breast cancer surgery, the most common cancer operation in the United States. Gabapentinoids are frequently prescribed for pain management, yet their respiratory, cardiovascular, and opioid‐related adverse effects remain unclear.
Jyun‐Heng Lai   +12 more
wiley   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley   +1 more source

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