Results 151 to 160 of about 9,018,066 (283)

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

Digital transformation and green total factor productivity: A contingency perspective on spatial and social embeddedness. [PDF]

iScience
Chen Y, Liu S, Zhou Q.
europepmc   +1 more source

Limiting Limited Liability [PDF]

Limited liability may result in inefficient accident prevention, because a relevant portion of the expected harm is externalized on victims. This paper shows that under some restrictive conditions further limiting liability by means of a liability cap ...
Giuseppe Dari-Mattiacci
core  

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

Business Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Inconsistency in legal liability in Article 9G of law number 1 of 2025 concerning state-owned enterprises. [PDF]

Front Sociol
Nasution M.
europepmc   +1 more source

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon, Adeolu O. Adewuyi, Alex O. Acheampong   +2 more
wiley   +1 more source

Material Flow Cost Accounting: A decision-support framework for integrating economic and environmental dimensions in livestock manure management. [PDF]

J Environ Qual
Keshavarz Afshar R, Dekamin M.
europepmc   +1 more source

Hidden Human Capital Risks to Sustainable Logistics Systems: A Moderated Mediation Model of Overqualification, Abusive Supervision, and Workplace Ostracism

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how perceived overqualification (POQ) becomes a source of work alienation by focusing on interpersonal dynamics in the workplace. Drawing on relational and power‐based perspectives, we propose that abusive supervision serves as a key mechanism linking POQ to work alienation, while workplace ostracism conditions the strength
Ahmet Hakan Özkan
wiley   +1 more source

Surgical care in Canada and the cost of inaction. [PDF]

Can J Surg
Harvey EJ, Ball CG.
europepmc   +1 more source

Leadership, Sustainability, and Performance: A Cluster‐Based Systematic Review Anchored in the Triple Bottom Line Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT This study maps and synthesizes the intellectual structure of sustainability‐oriented leadership research by examining how economic, environmental, and social performance dimensions are addressed across the literature. A cluster‐based systematic literature review was conducted using data from the Scopus and Web of Science databases.
Yaprak Demirsoy, Alperen Şahin, Taşkın Dirsehan   +2 more
wiley   +1 more source