Results 171 to 180 of about 163,343 (337)
Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations
Business Strategy and the Environment, EarlyView.ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli +5 more
wiley +1 more source
Digital audit talent's impact on audit digitization and detection risk. [PDF]
Sci RepLiang L, Dai T, Cui L, Song M.
europepmc +1 more source
The Hidden Trade‐Offs in B Impact Assessment
Business Strategy and the Environment, EarlyView.ABSTRACT B Corporation (B Corp) certification has emerged as a prominent framework for measuring and validating corporate social and environmental performance. This paper examines how different parts of the B Impact Assessment (BIA) influence overall performance and shape sustainability strategies in certified organisations. Using a combination of data
Ruth Cherrington +2 more
wiley +1 more source
The effect of leverage manipulation on real estate firms' financial risk: Based on the interest conflicts perspective. [PDF]
PLoS OneHuang L, Yu L, Huang W.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT By integrating the perspectives of age dependence and resource dependence theory (RDT), this paper explores the relationship between dependence on age‐distant suppliers and green innovation. Meanwhile, considering the mechanisms adopted by firms to manage supplier dependence, we also examine the moderating effects of various dependency ...
Yang Yang, Yan Jiang
wiley +1 more source
Further evidence regarding the effect of KAMs on audit report lag. [PDF]
PLoS OneCiğer A, Kınay B, Ocak M.
europepmc +1 more source
Boards and ESG Performance: The Contingent Influence of Climate Vulnerability on Global Banks
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the contingent effect of climate vulnerability on the relationship between board characteristics and environmental, social, and governance (ESG) performance of global banks. We use a dataset of 438 banks across 54 countries (2010–2022) and fixed effects estimation, two‐stage least squares, and generalized method of moments ...
Renata Karkowska +3 more
wiley +1 more source
Motivations for Voluntary Participation in the Food Sanitation and Safety Management System, Patterns of Non-Conformance Reports, and Recertification Improvement Trends Among Food Businesses in Taiwan. [PDF]
FoodsChen SY, Lien KW.
europepmc +1 more source