Results 61 to 70 of about 12,635 (256)

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

Business Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun, Frank Kwabi, Neelu Seetaram   +2 more
wiley   +1 more source

Existing policies shape support for carbon taxation and revenue redistribution

Environmental Research Letters
Carbon taxes are effective instruments for reducing greenhouse gas emissions; however, public acceptance remains a significant obstacle. Redistributing tax revenues back to the population is often proposed as a means of increasing the perceived fairness ...
Oliver Prinzing, Lena Maria Schaffer, Andreas Balthasar   +2 more
doaj   +1 more source

Carbon taxation in Europe

Правоприменение
The subject of the study is the carbon tax legislations of European countries.The purpose of the article is to identify the general consistent patterns of carbon taxation in a number of European countries: the United Kingdom, the Netherlands, Norway ...
A. V. Korytin, N. S. Kostrykina, T. A. Malinina   +2 more
doaj   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

A Conceptual Approach to Defining a Carbon Tax in the Transport Sector in Indonesia: Economic, Social, and Environmental Aspects

Energies
The implementation of a carbon tax in the transportation sector aims to reduce carbon emissions and encourage the transition to sustainable mobility amid increasing urbanization.
Diaz Pranita, Sri Sarjana
doaj   +1 more source

Analysis of the economic implications of a carbon tax

Journal of Energy in Southern Africa, 2017
A carbon tax should be considered among the range of instruments available to the South African government, economy and society, as part of a broad portfolio of mitigation actions.
Harald Winkler, Andrew Marquard
doaj   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source