Results 71 to 80 of about 346,084 (263)
Business Strategy and the Environment, EarlyView.ABSTRACT This study re‐examines the relationship between environmental, social, and governance (ESG) engagement and firm financial performance by moving beyond linear, net‐effect models toward a configurational perspective. Focusing on a global sample of 1380 non‐financial firms with high environmental maturity (CDP Climate Change score ≥ B), we ...
Daniel Yeung +2 more
wiley +1 more source
Die faktisch abhängige GmbH im konzernweiten Cash Pooling
, 2017 Nolting A. Die faktisch abhängige GmbH im konzernweiten Cash Pooling. Studien zum Gesellschaftsrecht. Vol 10.
Nolting, Andre
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Cash pooling in the capital group – selected fiscal aspects [PDF]
, 2015 Cash pooling umożliwia efektywne zarządzanie środkami pieniężnymi w ramach grupy powiązanych ekonomicznie podmiotów i uzyskiwanie wymiernych korzyści ekonomicznych.
Chorowska-Kasperlik, Ewa
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Business Strategy and the Environment, EarlyView.ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang +2 more
wiley +1 more source
The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source
Cash pooling -järjestelmät osakeyhtiölain näkökulmasta
, 2013 Tutkielman tarkoituksena on cash pooling –järjestelmien arvioiminen osakeyhtiölain näkökulmasta ja sen selvittäminen, mitä vaatimuksia osakeyhtiölain säännökset asettavat cash pooling –järjestelmille, miten järjestelmät tulisi lainmukaisesti toteuttaa ja
Niemelä, Eeva-Leena
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether ESG‐related profitability differences arise from observable firm characteristics or from structural differences in how firms convert those characteristics into performance outcomes. Using an unbalanced panel data design, the final sample comprises 727 firm‐year observations from 178 publicly listed non‐financial ...
Yara Ibrahim +2 more
wiley +1 more source
Cash pooling systems efficiency in company’s financial management [PDF]
, 2016 The aim of the article is to distinguish realistic possibilities of company’s efficient financial management with the use of Cash Pooling systems in a situation which includes incidents of shortfalls and surpluses.
Grzywacz, Jacek
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Business Strategy and the Environment, EarlyView.ABSTRACT The apparel and footwear (A&F) industry accounts for up to 10% of global greenhouse gas emissions, much of it arising from supplier activities. While leading brands increasingly commit to science‐based targets (SBTs), formal engagement with the Science‐Based Targets initiative (SBTi) remains limited among suppliers, especially in key sourcing ...
Ryan Meintjes, Laurence L. Delina
wiley +1 more source
Income and Indirect Tax Consequences of Cash Pooling Arrangements
, 2016 Italian law does not contain any specific substantive rules on cash pooling arrangements. Relevant case law is scant, though some legal literature on the subject is available. The article investigates some key profiles of cash pooling arrangements in the
Rolle, Giovanni
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