Results 81 to 90 of about 9,344 (218)
Business Strategy and the Environment, EarlyView.ABSTRACT As sustainability becomes increasingly central to business relationships, firms are under growing pressure to demonstrate credible environmental commitment. This study examines how perceived strategic green marketing orientation (PSGMO) relates to buyer–supplier relational outcomes among small‐ and medium‐sized enterprises (SMEs).
Riza Casidy, Karolos Papadas
wiley +1 more source
Factors Associated with Auditor Changes in Iranian Corporations [PDF]
مطالعات تجربی حسابداری مالی, 2007 The purpose of this study is examining the impact of worldwide known factors on auditor changes in Iranian corporations. For the study, the population of interest comprises all companies listed on the Tehran Stock Exchange (TSE).
Javad Rezazadeh, Kamal Zareie Moravvej
doaj
Standardization Without Convergence: Organizational Perspectives on Social Impact Measurement
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how organizations engaged in social impact activities perceive the desirability of standardizing social impact measurement. Drawing on survey data from 785 organizations, the analysis adopts an organization‐centered perspective and combines descriptive statistics, cluster analysis, and regression models.
Filippo Cavaliere +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The circular economy, dominated by capitalocentric, technocentric, and eco‐modernist discourses, risks perpetuating systemic injustice because of its limited consideration of the social and of what is possible. In this article, we examine how social justice can be embedded into circular business models (CBMs)—key drivers of the circular ...
Fernando C. Lit +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how sustainability audit quality influences corporate climate change performance and examines the moderating roles of governance quality and greenwashing. Using panel regressions on 6140 firm‐year observations from 39 countries between 2008 and 2023, the findings reveal that higher sustainability audit quality is ...
Muhammed Belly Ibrahim +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan +4 more
wiley +1 more source
Deforestation‐Free Cocoa: Implications for Organizational Adaptation and Compliance Costs
Business Strategy and the Environment, EarlyView.ABSTRACT Mandatory due diligence is an emerging policy instrument for addressing global environmental challenges, yet how such regulations reshape firm‐level organizational structures and generate compliance costs remains poorly understood. Drawing on organizational theory, this study examines how companies in the German cocoa and chocolate sector ...
Daniel Braun +2 more
wiley +1 more source
From Probation to Partnership: Building Equitable Systems of Support in Community Colleges
New Directions for Community Colleges, EarlyView.ABSTRACT Community colleges serve as critical gateways to higher education for diverse student populations, yet traditional academic probation systems often exacerbate inequities by penalizing students facing systemic and personal challenges. This practitioner–scholar case study examines Clark State College's Academic Engagement Program (AEP), an ...
Elecia V. Spain, Michael B.Key
wiley +1 more source
The Role of Auditor Characteristics on Tax Avoidance
Jurnal AkuntansiPurpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile,
Hendi Hendi, Sherly Sherly
doaj +1 more source
Catheterization and Cardiovascular Interventions, EarlyView.ABSTRACT Background Despite recommendations in international guidelines, Intracoronary pressure wire assessment (PWA) utilization remains limited in clinical practice. This study aims to describe (i) trends of PWA during Percutaneous coronary interventional (PCI), (ii) factors that predict its application, and (iii) association with in‐hospital ...
Hussein Bashar +3 more
wiley +1 more source