Results 91 to 100 of about 536 (246)

Cluster Analysis of Circular Economy and Industrial Symbiosis Practices and Their Impact on Sustainability Performance in the Plastics Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how plastics manufacturing firms can be classified according to their level of implementation of circular economy (CE) and industrial symbiosis (IS) practices and how such adoption influences sustainability performance. Using data from plastics manufacturing firms, we integrate cluster analysis with partial least squares ...
Laura Cristina Ramírez‐Rodríguez, Rafael Mora‐Contreras, Carmen Jaca, Marta Ormazabal   +3 more
wiley   +1 more source

From Eco‐Policy to Green Practice: Government Eco‐Initiatives, Managerial Attention and Frugal Green Innovation in Saudi Arabia

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the need for environmental sustainability and fulfillment of the needs of customers at the bottom of the pyramid, this study integrates the attention‐based view of organizations and situational leadership theory to examine the impact of government eco‐initiatives on frugal green innovation through managerial attention toward the ...
Qaisar Iqbal, Katarzyna Piwowar‐Sulej, Jim Andersén   +2 more
wiley   +1 more source

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain, R. M. Ammar Zahid, Yang Qian, Noha Alessa   +3 more
wiley   +1 more source

Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley   +1 more source

Top Management Environmental Concern, Eco‐Product Development Effectiveness and Firms' Environmental Performance: The Paradoxical Moderating Role of Environmental Information Sharing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the combined effect of top management environmental concern and eco‐product development effectiveness on firms' environmental performance. The study also considers the moderating impact of environmental information sharing on this process.
Ayodele C. Oniku, Awele Achi, Solomon Jeresa, Olamide O. Akintimehin, Adejumoke Adeoti   +4 more
wiley   +1 more source

Sustainable Innovation and Impact on Triple Bottom Line Performance: Are Innovation Types Simple Mediators?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the way sustainable innovation, conceptualized as a second‐order construct integrating sustainable orientation and innovation culture, impacts triple bottom line (TBL) performance. It also examines the mediating roles of product, process, organizational, and marketing innovations.
Nuno Fernandes Crespo, Lucas Bonacina Roldan   +1 more
wiley   +1 more source

Digital Orientation and Green Practices in Chilean SMEs: Innovation as the Pathway to Competitive Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how digital strategic orientation (DSO) and environmental practices (EP) interact to shape innovation and performance among Chilean SMEs. Using survey data from 271 firms (February–May 2022), we estimate a generalized structured component analysis (GSCA) model that accommodates a nonrecursive relationship between DSO and EP.
Constanza Caicha‐Caroca, Antonia Madrid‐Guijarro, Claudia Andrea Pezoa‐Fuentes   +2 more
wiley   +1 more source

The Impact of CEO Characteristics on Conditional Accounting Conservatism and Its Reflection on Deferred Taxes

International Journal of Transformations in Business Management
The research aims to interpret and analyze the impact of the executive manager's behavioral factors or characteristics on conditional accounting conservatism and its reflection on the application of the International Accounting Standard (IAS 12) through the measurement and estimation of deferred tax assets and liabilities in Jordanian banks listed on ...
Hayder Abbas Abed, Prof. Dr. Abedalhassin Tawfiq AL-Shabli, Prof. Dr. Alaulddin Abdelwhab Hassoon   +2 more
openaire   +1 more source

Hidden Human Capital Risks to Sustainable Logistics Systems: A Moderated Mediation Model of Overqualification, Abusive Supervision, and Workplace Ostracism

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how perceived overqualification (POQ) becomes a source of work alienation by focusing on interpersonal dynamics in the workplace. Drawing on relational and power‐based perspectives, we propose that abusive supervision serves as a key mechanism linking POQ to work alienation, while workplace ostracism conditions the strength
Ahmet Hakan Özkan
wiley   +1 more source

Firm Type and Unconditional Conservatism: The Indian Experience with IFRS Convergence

American Business Review
This paper investigates how private and public firms vary with respect to unconditional conservatism in financial reporting in the pre and post IFRS worlds.
Debarati Basu
doaj   +1 more source