Results 131 to 140 of about 56,119 (262)

Investor Perception of ESG in Earnings Calls

Business 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

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang, Siyu Shen, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

Climate Change Mitigation Takes the Lead: EU Taxonomy‐Aligned and Eligible Activities in Relation to Debt Financing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato, Simona Fiandrino, Alberto Tonelli, Giorgia La Barbera   +3 more
wiley   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Reducing Food Waste Through Sharing Platforms: Unveiling the Rebound Effect

Business Strategy and the Environment, EarlyView.
ABSTRACT Food‐sharing platforms are nowadays recognised as a powerful tool to increase food saving. However, little is known about the key determinants fostering its usage. We propose testing the psychosocial determinants of food‐sharing app usage and its impact on post consumption behaviour by combining the technology acceptance model (TAM) with the ...
Laura Michelini, Elena Rinallo, Massimiliano Scopelliti, Alessia Pisoni   +3 more
wiley   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

Digital Transformation for Eco‐Innovation: Evidence From Agriculture 4.0 Adoption in Wine Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms face a fundamental strategic dilemma: how to align digital transformation with environmental sustainability while maintaining competitive advantage. Drawing on the eco‐innovation and green business strategy literature, this paper investigates how Agriculture 4.0 technologies act as enablers of sustainability strategies.
Alessandro Muscio, Amir Maghssudipour, Yuntao Wang   +2 more
wiley   +1 more source

The Challenges Facing VCFSEs in Integrated Care Systems: A Qualitative Case Study of a Unitary Authority in England. [PDF]

Int J Integr Care
Leyshon C, Leyshon M, Esmene S, Leyshon M, Clabburn O.   +4 more
europepmc   +1 more source

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha, Narain Gupta, Deniz E. Yoruk, Vikas Kumar   +3 more
wiley   +1 more source

Communication of Business‐Nonprofit Collaborations and Environmental Legitimacy: Exploratory Insights From Italian Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Collaborations with nonprofits can enhance firms' legitimacy, yet the relationship between their communication and corporate environmental legitimacy remains poorly understood. Furthermore, research lacks an analysis of the communication of business‐nonprofit collaborations through multiple actors' perspectives.
Andrea Rizzuni, Daniel Lundgaard, Maria Alejandra Torres‐Cuello, Steen Vallentin   +3 more
wiley   +1 more source