Results 201 to 210 of about 56,045 (311)

Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello   +2 more
wiley   +1 more source

Identifying Corporate Innovative Sustainability Strategies in Consultancy Reports: A Systematic (Grey) Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Decarbonisation requires firms to rethink and redefine growth, informed by strong sustainability principles. Management consultants are important enablers for clients to strategically manage resource constraints, given their limited capabilities in this transition.
Robin Strueber   +2 more
wiley   +1 more source

Does National Innovation Layout Spur Eco‐Innovation? The Upper Echelon's Role

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Numerous studies have examined whether financial and governance characteristics within firms promote eco‐innovation. However, the influence of institutional contexts on eco‐innovation, which is crucial for shaping effective policy and establishing key conditions, has not been adequately explored.
Ali Meftah Gerged   +3 more
wiley   +1 more source

Task‐Based Board Diversity, Firm Performance, and the Mediating Role of Corporate Sustainability Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz   +3 more
wiley   +1 more source

Bridging Micro and Macro Perspectives in Circular Business Model Studies: An Integrated Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition towards a circular economy requires companies to innovate their ways of doing business by giving rise to circular business models (CBMs). The literature on the topic is wide with a focus on both macro and micro aspects. However, only a few studies in CBM research have attempted to adopt an integrated micro–macro perspective ...
Francesco Cafforio   +2 more
wiley   +1 more source

International Cooperation and Corporate Strategies: Accelerating Corporate Energy Transitions in Emerging Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison   +3 more
wiley   +1 more source

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