Results 161 to 170 of about 6,081 (254)

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

open access: yesBusiness 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

Time to start a research agenda on electoral integrity within political organizations. [PDF]

open access: yesOpen Res Eur
Villaplana FR   +4 more
europepmc   +1 more source

The Impact of FinTech on the Achievement of the UN Sustainable Development Goals: A Hybrid Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Financial technology (FinTech) is recognized as an important enabler of sustainable development. However, it presents a fragmented and limited explanation of how FinTech may contribute to achieving the Sustainable Development Goals (SDGs). Through this hybrid systematic review of 93 articles published between 2015 and May 2026, this study ...
Salman Bahoo   +4 more
wiley   +1 more source

Integrating geospatial intelligence and machine learning for flood susceptibility mapping. [PDF]

open access: yesSci Rep
Rahimi M   +9 more
europepmc   +1 more source

Multidimensional Sustainability Performance Measurement in the Banking Industry: A Data‐Driven Grey Decision‐Support Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık   +3 more
wiley   +1 more source

Managerial Conflicts of Interest: Heterogeneous Sustainability Outcomes Through Actions Directed at Primary and Secondary Stakeholders

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer   +2 more
wiley   +1 more source

Signalling ESG Misconduct: What Matters to Investors?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley   +1 more source

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