Results 121 to 130 of about 1,736,035 (285)

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

Fermentation with coffee berry peels induces spatiotemporal changes in microbial communities leading to unique aroma of coffee berries

open access: yesInternational Journal of Food Properties
Traditionally harvested coffee berries are subjected to fermentation processes to remove the mucilage layers leaving two dried seeds. Moreover, fermentation also greatly affects coffee’s sensory quality.
Xingfei Fu   +10 more
doaj   +1 more source

A Damage-Revelation Rationale for Coupon Remedies [PDF]

open access: yes
This article studies optimal remedies in a setting in which damages vary among plaintiffs and are difficult to determine. We show that giving plaintiffs a choice between cash and coupons to purchase units of the defendant's product at a discount -- a ...
A. Mitchell Polinsky   +1 more
core  

Greening Under Pressure: Climate Change Exposure and Eco‐Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the impact of climate change exposure on corporate eco‐innovation. Recognizing the urgent need to address climate change, we examine how firms directly respond to climate risks through eco‐innovation. Our findings indicate that climate change exposure is positively associated with corporate eco‐innovation.
Pietro Perotti   +2 more
wiley   +1 more source

Geographic variation in fungal diversity associated with leaf spot symptoms of Coffea arabica in Yunnan, China

open access: yesFrontiers in Microbiology
In China, the small grain coffee plants (Coffea arabica) are mainly cultivated in Yunnan province, yet the diversity of associated fungi remains poorly characterized.
Xingfei Fu   +8 more
doaj   +1 more source

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio   +2 more
wiley   +1 more source

Why do firms hold so much cash? A tax-based explanation [PDF]

open access: yes
U.S. corporations hold significant amounts of cash on their balance sheets, and these cash holdings have been justified in the existing empirical literature by transaction costs and precautionary motives.
C. Fritz Foley   +3 more
core  

The Impact of Acquisition Intensity on ESG Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of Acquisition Intensity on ESG performance using a panel of 1,736 US‐listed companies from 2002 to 2023. Employing a robust OLS framework, we assess both Value‐Based and Volume‐Based Acquisition Intensity against overall ESG scores and their environmental, social, and governance pillars, controlling for firm
Ugbede Amedu   +2 more
wiley   +1 more source

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko   +2 more
wiley   +1 more source

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