Results 261 to 270 of about 1,533,853 (354)

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz   +1 more
wiley   +1 more source

The Pressure Is On - Epiphyte Water-Relations Altered Under Elevated CO2. [PDF]

open access: yesFront Plant Sci, 2018
Batke S   +5 more
europepmc   +1 more source

Linking Corporate Ethics to Eco‐Innovation in SMES: The Mediating Role of Strategic Alliances and the Value Proposition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The ongoing deterioration of environmental quality and depletion of natural resources call for urgent corporate action towards sustainability. This study examines how corporate ethics influence eco‐innovation outcomes among small‐ and medium‐sized enterprises (SMEs) in the Spanish electronic components industry, considering the mediating roles
José Luis Ferreras‐Méndez   +1 more
wiley   +1 more source

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza   +2 more
wiley   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana   +3 more
wiley   +1 more source

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