Results 141 to 150 of about 10,109 (288)

Drivers of Nature‐Related Investment Strategies Among Institutional Investors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley   +1 more source

The Effect of Audit Committee Expertise on Audit Quality: Empirical Evidence from Bangladesh

open access: yesJournal of Risk Analysis and Crisis Response (JRACR)
The purpose of this study is to examine the effects of diverse expertise types on audit quality, providing valuable insights for corporate governance and enhancing the audit process. This research uses 651 firm-year observations for 2001-2021 year.
Md. Mominur Rahman
doaj   +1 more source

Audit committee expertise on audit fees / Nurul Azlin Azmi, Fazrul Hanim Abd Sata and Norhidayah Abdullah [PDF]

open access: yes, 2012
This study extends the previous researcher on the audit fees by examining the association between audit committee characteristic and audit fees. The study specifically investigates the impact of the Malaysian Code of Corporate Governance 2007 on the ...
Abd Sata, Fazrul Hanim   +2 more
core  

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun   +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

Audit Committee Characteristics and Fraudulent Financial Reporting

open access: yes
Prior research has shown that audit committee characteristics influence the incidence of financial statement fraud in both developed and emerging economies.
Nyamumbo, Bethsheba Kwamboka
core   +1 more source

Zero Deforestation Commitments and Industry 4.0 Enabling Technologies: An Analysis of Their Role in Mitigating Deforestation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of corporate zero‐deforestation commitments (ZDCs) and Industry 4.0 (I4.0) enabling technologies in mitigating deforestation. Drawing on data from 110 companies included in the Forest 500 dataset, the research explores whether sustainability commitments and digital innovation influence firms' deforestation ...
Valentina Beretta   +2 more
wiley   +1 more source

Beyond Greenwashing: Impact of Circular Economy Practices on Green Collaborative Practices and Sustainable Supply Chain Integration Through Green Value Co‐Creation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of circular economy practices, as a manifestation of corporate social responsibility, on green value co‐creation and its subsequent effects on green collaborative practices and sustainable supply chain integration between providers and customers.
Adriana Santos   +2 more
wiley   +1 more source

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim   +5 more
wiley   +1 more source

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