Results 121 to 130 of about 218,635 (336)

Preventing and Recovering Food Waste in Manufacturing Firms: A Contingency Perspective on Circular Economy Practices

Business Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a sustainability concern in the food industry, which can be mitigated through a circular economy. Circularity can be limited by contextual constraints, such as the characteristics of the waste to be recovered. However, their study in the context of food waste is scarce.
Stella Viscardi, Claudia Colicchia, Alessandro Creazza   +2 more
wiley   +1 more source

Dual Role Executives and Corporate Membership of Emission Trading Schemes: The Role of Board Structure

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle, Gbenga Adamolekun, Edward Jones, Segun Thompson Bolarinwa   +3 more
wiley   +1 more source

Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington, Amanda Ayliffe, Danielle Farrow, Constantine Manolchev   +3 more
wiley   +1 more source

Disentangling the Effects of Firm‐Level Climate Risk and Capital Market Signalling: Evidence From Stock Price Informativeness

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur, Frank Kwabi, Wansu Hu, Samuel Fulgence, Neil Lancastle   +4 more
wiley   +1 more source

Advancing Biodiversity Disclosure Through the Interaction Between Women Leaders and Environmental Team: A Critical Mass Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT The conservation of biodiversity and ecosystems is increasingly recognised as essential to the long‐term sustainability of organisational operations. Drawing on critical mass theory, upper echelon theory and gender socialisation theory, this study examines the influence of female board and executive representation on corporate biodiversity ...
Masoud Rahmani, Renata Konadu, Remmer Sassen   +2 more
wiley   +1 more source

Justice for All: Reimagining the Internal Revenue Service [PDF]

, 2013
The ability of the Internal Revenue Service to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice stating that
Herzig, David J.
core   +2 more sources

Does ESG Investing Pay off? Comparing the Performance of ESG and Traditional ETFs Across European and US Markets

Business Strategy and the Environment, EarlyView.
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro, Andrea Martínez‐Salgueiro, Rubén Lado‐Sestayo, Milagros Vivel‐Búa   +3 more
wiley   +1 more source

The profile of the chief audit executive as a driver of internal audit quality [PDF]

, 2009
Marianne Van Staden, Blanché Steyn
openalex   +1 more source

Boards and ESG Performance: The Contingent Influence of Climate Vulnerability on Global Banks

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the contingent effect of climate vulnerability on the relationship between board characteristics and environmental, social, and governance (ESG) performance of global banks. We use a dataset of 438 banks across 54 countries (2010–2022) and fixed effects estimation, two‐stage least squares, and generalized method of moments ...
Renata Karkowska, Reyes Samaniego‐Medina, Pilar Giráldez‐Puig, Zbigniew Korzeb   +3 more
wiley   +1 more source

Regulation Through Revelation: The Effect of Pollution Monitoring on Labour Demand

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how manufacturing firms respond to a real‐time pollution monitoring programme, with a focus on the implication for employment. Contrary to the conventional expectation that environmental regulations negatively impact business, the findings reveal that enhanced pollution monitoring has a significant and robust positive ...
Tong Zhu, Andreas Löschel
wiley   +1 more source