Results 111 to 120 of about 27,545 (296)

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei   +1 more
wiley   +1 more source

Performance and corporate governance in microfinance institutions [PDF]

open access: yes
We trace the relationship between firm performance and corporate governance in microfinance institutions (MFI) utilising a self constructed global data set on MFIs, collected from third-party rating agencies. We study the effect of board characteristics,
Mersland, Roy, Strøm, Reidar Øystein
core   +4 more sources

Ownership structure, board characteristics, and tax aggressiveness

open access: yes, 2011
Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and ...
ZHOU, Ying
core  

The Dynamics of Community Development, Product Responsibility and Environmental Management Teams for Improving Emissions Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether, under what conditions, and how community development—conceived as a form of engagement with secondary stakeholders—affects firms' emissions performance. Specifically, we examine the moderating role of Environmental Management Teams (EMTs) and the mediating role of product responsibility capability.
Misagh Tasavori   +2 more
wiley   +1 more source

Green Entrepreneurship Research: A Review of the Domain and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examined the evolving landscape of green entrepreneurship (GE) research through a comprehensive analysis that combined bibliometric and systematic literature reviews. Analysis of 88 articles retrieved from the Web of Science (WoS) mapped the research trajectory, identifying key authors, journals and research themes.
Clavis Nwehfor Fubah   +3 more
wiley   +1 more source

Aligning CEO compensation with sustainability performance: the role of CEO duality, board size, and compensation committees

open access: yesDiscover Sustainability
This study uses agency theory to examine how board size, compensation committee, and CEO duality align the pay-performance relationship with long-term sustainability performance.
Muhammad Farooq Shabbir   +4 more
doaj   +1 more source

The association between corporate governance and auditor switching decision [PDF]

open access: yes, 2016
The purpose of this study is to examine the association between corporate governance and the propensity of auditor switching.In particular, the study seeks to investigate whether board independence and Chairman-CEO duality, influence the auditor-client ...
Abidin, Shamharir   +2 more
core   +1 more source

Eco‐Renewal Urgency: Enabling Eco‐Innovation and Driving Sustainable Transformation Within Organizations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Building on dynamic capabilities theory, this paper develops a conceptual model explaining how organizations pursue eco‐innovation. Drawing on in‐depth interviews with sustainability and innovation managers across diverse industries, the study provides rich empirical insights into the drivers of eco‐innovation.
Maria Cristina Zaccone, Matteo Pedrini
wiley   +1 more source

CEO psychological biases, firm performance and alternative mechanisms in transition economies: Evidence from Malaysia

open access: yesCogent Business & Management
This study examines the impact of CEO psychological biases (narcissistic and hubristic) in CEOs on a firm’s performance measured by long-term investor value appropriation (LIVA) in Malaysia. Based on a sample of 560 Malaysian firms for 2007–2022, we find
Saif-Ur Rehman   +2 more
doaj   +1 more source

Market and Nonmarket Strategies in Focus: How Entrepreneurs Tackling the Grand Challenge of Waste Management Navigate Institutional and Market Adversity in Ghana

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Waste management remains a critical grand challenge in African countries. While entrepreneurship has been a viable strategy for addressing this challenge, it is fraught with constraints. This study investigates the strategies orchestrated by entrepreneurs to navigate adversity in Waste management and ensure the social and economic viability of
Tahiru Azaaviele Liedong   +3 more
wiley   +1 more source

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