Results 161 to 170 of about 4,632 (269)

A Business Strategy or Compliance? Review of the Environmental, Social and Governance (ESG) Landscape

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley   +1 more source

CEO Characteristics, Carbon Disclosure and Earnings Management in China: The Role of Risk Tolerance and Environmental Uncertainty

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng   +4 more
wiley   +1 more source

PENGARUH KEBERAGAMAN GENDER DAN KEAHLIAN FINANSIAL TERHADAP FINANCIAL STATEMENT FRAUD DENGAN AROGANSI CEO SEBAGAI VARIABEL MODERASI (STUDI PADA SEKTOR KONSTRUKSI DI INDONESIA DAN SINGAPURA) [PDF]

open access: yes
Penelitian ini bertujuan untuk mengeksplorasi hubungan antara keberagaman gender di direksi dan komisaris, keahlian finansial, dan financial statement fraud dengan arogansi CEO sebagai variabel moderasi.
Agus Widarsono, -   +2 more
core  

From Managing Innovation to Governing Value: Reconceptualizing the Role of Intellectual Property in the Sustainable Business Model

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The role of intellectual property (IP) in promoting or hindering sustainable innovation now forms a topical issue in innovation management. Its role in the sustainable business model remains imperfectly understood however, creating a simplified view of IP in relation to corporate sustainable development. Hence, this study sought to examine how
Sarah van Santen
wiley   +1 more source

Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The strategic importance of environmental, social, and governance (ESG) disclosure has sparked academic interest, yet the role of top management team (TMT) dynamics remains underexplored. This study examines how the number of executive changes, as a proxy for TMT instability, affects ESG and environmental (ENV) disclosure in S&P 500 firms from
Christian Schoendeling   +3 more
wiley   +1 more source

Entrepreneurship beyond the lab: commercializing your creative outputs. [PDF]

open access: yesBMC Proc
Martínez-Montemayor MM   +2 more
europepmc   +1 more source

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