Results 101 to 110 of about 4,632 (269)

Corporate Waste Management and Investment Efficiency: Does the CSR Committee Matter? Evidence From France

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich   +2 more
wiley   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu   +1 more
wiley   +1 more source

The Impact of ESG Performance and Corporate Governance on Dividend Policies: Empirical Analysis for European Companies

open access: yesRisks
Understanding how ESG performance and corporate governance practices influence financial policies has become increasingly critical for investors, regulators, and other stakeholders. This study specifically examines the simultaneous independent effects of
Hichem Saidi   +2 more
doaj   +1 more source

Leading the Loop: Anchor‐Led Orchestration in Nascent Circular Ecosystems—A Qualitative Case Study

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition towards a circular economy necessitates coordinated, systemic change across value chains. Yet the role of anchor firms in initiating and orchestrating nascent circular ecosystems remains underexplored. Using an inductive, qualitative single‐case design, we analyse a German mid‐sized entrepreneurial firm, drawing on 21 interviews
Johann Felix Mader, Patrick Spieth
wiley   +1 more source

Does Industry-Specific Expertise Improve Board Functioning? Evidence from Forced Bank CEO Turnovers

open access: yes, 2013
This study investigates whether independent directors’ expertise in the industry in which the firm operates improves board functioning. To assess the quality of board functioning, I examine firm performance following a CEO turnover. Using a sample of 173
Chen, Zhongdong
core  

Board Gender Diversity and Eco‐Innovation: The Moderating Role of Organisational Environmental Orientation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

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

EFEITO DA EXPERTISE FINANCEIRA DO CEO NO COMPORTAMENTO DOS CUSTOS DE COMPANHIAS ABERTAS BRASILEIRAS

open access: yes
This research analyzed the effect of CEO financial expertise on the asymmetric cost behavior of Brazilian listed companies. The study sample consisted of 178 companies in the period 2012-2021.
Bubeck, Stephan Klaus   +1 more
core   +1 more source

Does accounting and financial expertise in the c-suite aid or mitigate earnings management?

open access: yes, 2009
Despite the obvious impact of the CFO and the CEO on a firm’s financial statements, there is limited empirical evidence on whether and how the personal characteristics of senior management are associated with earnings management.
Gopal V. Krishnan (16750752)   +2 more
core   +1 more source

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

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