Results 141 to 150 of about 163,343 (337)
Business Strategy and the Environment, EarlyView.ABSTRACT The study aims to examine the impression management (IM) of the luxury fashion industry through communications using annual reports and the influence of board gender diversity (BGD). Using a computational approach with Python and Natural Language Processing on sustainability practices and performance of 19 luxury fashion companies from Top 100
Christina Ionela Neokleous +1 more
wiley +1 more source
Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa +2 more
wiley +1 more source
FIRM SIZE, PROFITABILITY, AUDIT DELAY ON AUDITOR SWITCHING
International Conference of Business and Social SciencesThis study aims to examine the effect of firm size, profitability, audit delay on auditor switching in manufacturing companies on the Indonesian Stock Exchange in 2021-2022. This study uses a quantitative descriptive method, using secondary data and documentation study collection techniques.
Helen Weilia Tantri, Nia Yuniarsih
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti +2 more
wiley +1 more source
The Effect of Audit Firm Size on Independent Auditor’s Opinion: Conceptual Framework
, 2013 Seyedhossein Naslmosavi +2 more
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The financially lucrative fast‐fashion business strategy is criticised for impacting detrimentally on the environment, with marketing tactics encouraging frequent‐impulsive fashion consumption. This research presents a novel conceptual framework merging fashion involvement values within prospect theory, creating a fashion‐identity‐time‐horizon
Elaine L. Ritch +2 more
wiley +1 more source
Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of digital dynamic capabilities (DDCs) in enhancing ESG performance, integrating insights from social exchange theory (SET). By conceptualizing organizational trust and organizational identification as key antecedents of DDCs, we propose that firms fostering trust‐based and identification‐driven environments are ...
Shufeng Xiao +4 more
wiley +1 more source