Results 21 to 30 of about 85,352,323 (203)
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source
Asset liability management using stochastic programming [PDF]
, 2003 This chapter sets out to explain an important financial planning model called asset liability management (ALM); in particular, it discusses why in practice, optimum planning models are used.
Mitra, G, Kyriakis, T, Pirbhai, M
core +5 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This research examines the extent of voluntary climate change disclosure by central governments worldwide through Sustainable Development Goal (SDG) 13 targets and analyzes determinants that may influence this disclosure. Using qualitative and quantitative methods, a content analysis of SDG13 and its targets was applied to the voluntary ...
Ferdinando Di Carlo +3 more
wiley +1 more source
Determinants and Effects on Property Values of Participation in Voluntary Cleanup Programs: The Case of Colorado [PDF]
State Voluntary Cleanup Programs (VCPs) were established starting in the 1990s to encourage the environmental remediation and redevelopment of contaminated properties.
Anna Alberini
core +2 more sources
Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure ...
Xintao Li, Binh Bui, Thanh Phan
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether incentive‐based policies reduce CO2$$ C{O}_2 $$ emissions among beneficiary Italian firms, using project‐level data from European cohesion policy. Exploiting quasi‐random variation in the timing of EU‐funded projects, we apply a staggered difference‐in‐differences design.
Elena Renzullo, Francesco Scotti
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability awards have become an increasingly visible mechanism for recognising firms' environmental and social performance. This paper examines the individual and combined effects of climate change disclosure and the external assurance of sustainability reports on firms' likelihood of receiving awards for sustainability performance. Using
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
, 2013 The appropriate relationship between intoxication and criminal responsibility in terms of what constitutes ‘good’ public policy depends on one’s perspective.
Hemming, Andrew
core +1 more source
The Greenwashing Gambit: A Double‐Edged Sword in Crowdfunding Success
Business Strategy and the Environment, EarlyView.ABSTRACT The paper examines when greenwashing becomes a success factor in reward‐based crowdfunding campaigns aimed at financing environmentally sustainable products. While prior work has identified what drives success in such campaigns, it remains unclear when misleading environmental claims are discounted as cheap talk and when they instead ...
Filippo Corsini +2 more
wiley +1 more source
Clinical Pharmacology &Therapeutics, EarlyView.Regulatory bodies play a central role in providing guidance that enables safe and effective use of artificial intelligence tools in medicine development and evaluation. Regulators can also act as catalysts for regulatory science research. To inform these efforts, a European‐wide survey was conducted to solicit stakeholder perspectives on the priority ...
Luis C. Pinheiro +9 more
wiley +1 more source