Results 41 to 50 of about 879,283 (238)

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Not All Voices Are Green: Unpacking Supportive, Constructive, and Defensive Green Voice Through GHRM and Personality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the impact of green human resource management (GHRM) practices on three distinct green voice behaviors. Grounded in the person‐organization fit theory, the research examines how GHRM practices influence employees' willingness to express their environmental concerns and ideas while investigating the role of the Big Five ...
Pragya Gupta   +5 more
wiley   +1 more source

Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley   +1 more source

Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia

open access: yesJurnal Akuntansi dan Keuangan, 2015
Indonesia is a country that not only applied the rule of audit partner rotation, but also audit firm rotation with aim to improve the audit quality. This research tries to investigate the impact of audit firm audit rotation and audit tenure to the audit ...
Fitriany Fitriany   +3 more
doaj  

From Material Tensions to Organizational Paradoxes: How Manufacturers Cope With the Limits of Circular Product Design

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular product design (CPD) is central to advancing the circular economy by enabling the narrowing, slowing, and closing of resource flows. Yet, its implementation remains persistently challenging for firms. Prior research has largely framed these challenges as discrete barriers, overlooking the structural contradictions embedded in CPD ...
Vanessa Robertson   +2 more
wiley   +1 more source

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

open access: yesBusiness 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

Decarbonization Boundary Choices and the Effectiveness of Stakeholder Engagement in Voluntary Climate Action Commitments: Evidence From Emerging Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley   +1 more source

Audit tenure and audit qualifications in a low litigation risk setting: an analysis of the spanish market

open access: yesEstudios de Economía, 2013
The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers.
Josep García Blandón   +1 more
doaj  

The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt [PDF]

open access: yes
Lack of audit quality and subsequent audit failures result mainly from a lack of independence which is considered to be a consequence of the extended auditor client relationship.
Diana Mostafa, Magda Hussien
core  

Asosiasi manajemen laba, audit partner, dan audit firm tenure pada industri pertambangan [PDF]

open access: yes, 2009
Asosiasi manajemen laba, audit partner, dan audit firm tenure pada industri ...
Esa, Ariston
core  

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