Results 71 to 80 of about 4,194 (234)

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

Business 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, Nadia Ben Farhat, Khaled Hussainey   +2 more
wiley   +1 more source

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

Business 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, Andra Larisa Suciu   +1 more
wiley   +1 more source

Board of Directors’ Characteristics, Political Connection and Risk Disclosure: Evidence from an Emerging Market Context

Risks
This research examines Jordanian risk disclosure policies and how board size, meeting frequency, CEO duality, and board expertise affect them, exploring how political ties moderate the link between board features and risk disclosure.
Ahmad Farhan Alshira’h
doaj   +1 more source

Multi-Level Networks of Management Accounting Innovation and Financial Distress [PDF]

فصلنامه بورس اوراق بهادار
Accordingly, this study aims to examine the role of multi-level networks in the dissemination of management accounting innovation on financial distress. The research method is mixed, comprising qualitative (fuzzy Delphi technique, interpretive structural
mohammad namazi, Pedram Azizi
doaj   +1 more source

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

Business 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

Board efficiency index, government ownership and financial performance of Shanghai stock exchange companies [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose This study investigates the impact of a multidimensional board efficiency index (BEI) on firm financial performance (FP) and examines the moderating role of government ownership (GO) in China’s emerging market.
Shizong Wu, Saidatunur Fauzi Saidin, Mohammad Noor Hisham Osman, Neilson Teruki   +3 more
doaj   +1 more source

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

Business 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, Germán López‐Pérez, Elisabeth Zafra‐Gómez, José L. Zafra‐Gómez   +3 more
wiley   +1 more source

Chief Executive Officer Power and Overinvestment: Linear and Non-linear Approach [PDF]

مطالعات تجربی حسابداری مالی
Efficiency is one of the most important criteria that investors consider when evaluating influencing factors to identify suitable investment opportunities.
Shokrollah Khajavi, Soraya Weysihesar
doaj   +1 more source

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

Business 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, José Carlos Marques   +1 more
wiley   +1 more source

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

Business 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, Reza Zaefarian, Niraj Kumar   +2 more
wiley   +1 more source