Results 101 to 110 of about 4,194 (234)

Effects of CEO's Financial Expertise on Relationship between Fraud and BTD or Discretionary Accruals

Tax Accounting Research, 2011
null 이강영, null 윤성만
openaire   +1 more source

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu, Yuming Xuan, Maqsood Ahmad, Sunny Sun, Yang Jinghan   +4 more
wiley   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

Sustainable Innovation and Impact on Triple Bottom Line Performance: Are Innovation Types Simple Mediators?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the way sustainable innovation, conceptualized as a second‐order construct integrating sustainable orientation and innovation culture, impacts triple bottom line (TBL) performance. It also examines the mediating roles of product, process, organizational, and marketing innovations.
Nuno Fernandes Crespo, Lucas Bonacina Roldan   +1 more
wiley   +1 more source

Human Agency Drivers for Eco‐Innovation: The Role of Environmental Entrepreneurship Orientation and Green Human Resource Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how human agency drives eco‐innovation by analyzing the mediating role of green human resource management (HRM) in the relationship between environmental entrepreneurship orientation (EEO) and eco‐innovation. By integrating resource orchestration theory with the Ability–Motivation–Opportunity (AMO) framework, the study ...
Ana Labella‐Fernández, Diego A. Vazquez‐Brust, Javier Martínez‐del‐Río, Rui Yang   +3 more
wiley   +1 more source

Climate Action Response Plans in Firms: Exploring the Characteristics of Firms Planning for a More Sustainable Future

Business Strategy and the Environment, EarlyView.
ABSTRACT Firm‐level Climate Action Response Plans (CARPs) comprise firms' climate change mitigation and adaptation commitments. Encouraging firms to develop CARPs is thus vital for meeting ever‐pressing climate goals. Understanding the resources and capabilities facilitating firms to develop CARPs can inform evidence‐based approaches to accelerate ...
Helena Lenihan, Mauricio Perez‐Alaniz, Christian Rammer   +2 more
wiley   +1 more source

Does Chief Executive Officer Power Change the Impact of Sustainable Development Information Disclosure on Financial Performance?

Ianna Journal of Interdisciplinary Studies
Background: The disclosure of information on sustainable development is an issue that has garnered the attention of researchers and is a concern to society. Therefore, research on this issue is a crucial area of inquiry.
Bich Nhi Nguyen Thi, Diem Ngo Nhat Phuong , Van Hanh Thai Tran   +2 more
doaj  

Shareholder Coordination and Waste Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how shareholder coordination relates to corporate waste management. Drawing on 1059 firm‐year observations from S&P 500 firms between 2010 and 2022, we show that higher levels of coordination among shareholders correspond to reduced waste generation. This effect is more pronounced in firms whose coordinated shareholders are
Mohamed Khalifa
wiley   +1 more source

Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged, Sharmin Shabnam Rahman   +1 more
wiley   +1 more source

Enabling Factors for the Shift From ESG Scores to ESG Performance Management System in SMEs: An Interventionist Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we ...
Alessandra Rigolini, Claudia Presti, Katia Corsi   +2 more
wiley   +1 more source