Results 81 to 90 of about 4,194 (234)

CEO CHARACTERISTICS AND OPTIMISTIC TONE IN NARRATIVE DISCLOSURE

open access: yesJurnal Akuntansi Kontemporer
Research Purposes. This study examines the effect of CEO characteristics, namely age, gender, financial expertise, and narcissism, on optimistic tone in the board of directors’ reports of companies listed on the Indonesia Stock Exchange (IDX) in 2022 ...
Selvana Varissa, Annisaa Rahman
doaj  

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

The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez   +4 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

Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra   +2 more
wiley   +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

Emission Reduction Targets Between Strategy and Executive Compensation: Evidence on Symbolic and Substantive Adoption From German Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly commit to climate targets yet doubts remain about whether such pledges translate into substantive corporate governance or remain symbolic. The study examines how emission reduction targets (ERTs) in sustainability strategies are reflected in compensation among German listed firms.
Victoria Fohrer, Anna‐Sofia Grabowski
wiley   +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

Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed   +4 more
wiley   +1 more source

A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley   +1 more source

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