Results 51 to 60 of about 4,520 (228)
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the impact of digital finance and financial inclusion on carbon emissions within a multi‐country panel framework, contributing to the emerging Finance 5.0 literature that links digital transformation with environmental sustainability.
Utku Altunöz
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Measuring sustainability performance is crucial for small and medium‐sized manufacturing enterprises and sustainability indicators must be incorporated into decision‐making. However, companies tend to measure only the aspects that interest them, disregarding those considered less strategic or relevant.
Alessandra Neri +3 more
wiley +1 more source
Performance Evaluation by Sustainability Balanced Score Card with FANP
کاوشهای مدیریت بازرگانی, 2015 The aim of the present study is to identify performance indicators so as to evaluate the performance by sustainability balanced scorecard approach (SBSC) at Saipa Diesel Company. SBSC approach as the research method focuses on environmental and social perspectives as important factors in evaluating the performance.
Elnaz Moradi +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT The rapid digital transformation of financial services, increasing regulatory pressure and the growing strategic relevance of sustainability are reshaping financial intermediaries and how they are perceived by younger generations. In this context, traditional monetary compensation schemes are increasingly insufficient to explain how financial ...
Gerardo Petroccione +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Transparency is increasingly recognized as a critical factor in advancing the sustainability of production processes and products, particularly in fashion retailing. In response, the European Union is developing standardized transparency mechanisms, most notably the Digital Product Passport (DPP).
Virginia Fani +3 more
wiley +1 more source
Forward‐Looking ESG Relevance and Corporate Performance: Evidence From Credit Ratings
Business Strategy and the Environment, EarlyView.ABSTRACT How does the relevance of ESG issues relate to firm performance, and does ESG relevance moderate the relationship between ESG engagement and firm financial outcomes? Using a novel indicator introduced by Fitch Ratings, we provide new empirical evidence to answer these questions.
Alper Kara +2 more
wiley +1 more source
Profit, Purpose and the ‘Price of Change’: Evidence From Benefit Corporation Transitions
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the short‐term financial consequences of transforming into a benefit corporation, a hybrid organisational form that embeds a dual mission of profit and public benefit. Drawing on the Social Resource‐Based View and sustainability‐oriented change management, we argue that the transition entails a reconfiguration of ...
Mouhcine Tallaki +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of the shadow economy (SE) on environmental fiscal capacity (environmental tax revenue, public environmental expenditure, and biodiversity expenditure) and the moderating role of financial technology (FinTech) across OECD countries over 2004–2022.
Sami Ur Rahman +3 more
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All Quiet on the Luxury Front: How and When Sustainability Labels Influence Purchase Behavior
Journal of Consumer Behaviour, EarlyView.ABSTRACT As luxury brands launch sustainability initiatives and products, they face significant challenges, including the need to effectively communicate their practices to consumers. The current research draws on semiotics theory to explore how and when distinct types of sustainability labels, indexical and iconic, enhance brand authenticity ...
Shelly Rathee +2 more
wiley +1 more source
From Need to Deed: A Concrete Construal Account of Need‐Based Object Valuation
Journal of Consumer Behaviour, EarlyView.ABSTRACT Need‐based object valuation is when consumers place greater valuations on objects that fulfill their needs. Despite its pervasiveness as a consumer behavior phenomenon, the psychological drivers behind it are not fully understood. This research examines concrete construal level as one mechanism of need‐based object valuation.
Anthony Salerno +3 more
wiley +1 more source