Results 111 to 120 of about 1,220,737 (270)

Shaping Energy Transitions: Sectoral Demand, Climate Risk Exposure, and Renewable Pathways in Sub‐Saharan Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT Energy is a fundamental driver of economic growth, shaping productivity, industrialization, and long‐term economic resilience. In sub‐Saharan Africa (SSA), where energy access remains uneven and infrastructure is underdeveloped, understanding sector‐specific energy demand is essential for designing sustainable energy strategies.
Michael Appiah, Emmanuel Baffour Gyau, Genanew Bekele Worku, Simplice A. Asongu   +3 more
wiley   +1 more source

Bridging Global Green HRM and Local Behavior: The Supervisory Role in MNE Subsidiaries

Business Strategy and the Environment, EarlyView.
ABSTRACT Multinational enterprises (MNEs) increasingly deploy global Green Human Resource Management (GHRM) practices to drive environmental sustainability across geographically dispersed subsidiaries. However, translating these standardized practices into local employee green behavior presents significant implementation challenges, particularly in ...
Jeeyoon Jeong, DuckJung Shin, Wanyun Tai
wiley   +1 more source

Consumers' Intention to Use Circular Business Models: A Configurational Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg, Christian Garaus, Raphaela Hellmayr, Siegfried Pöchtrager, Petra Riefler   +4 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

Technological Turbulence, Circular Economy Practices, and Digitalization as Determinants of Innovative Culture in High‐Growth Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT In a business environment characterized by technological turbulence and an increasing societal demand for greater sustainability, companies seeking to enhance their growth are compelled to foster organizational cultures that promote continuous innovation.
José Bocoya‐Maline, Salustiano Martínez‐Fierro, José Aurelio Medina‐Garrido   +2 more
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

Green Hydrogen for Public Transportation: Insights From an ABM and From Palma de Mallorca Case Study

Business Strategy and the Environment, EarlyView.
ABSTRACT The development of green hydrogen (GH2) value chains is crucial for decarbonizing sectors such as transport and industry. Their emergence, however, requires coordination among diverse actors, technologies, and regulations, which traditional analytical approaches struggle to capture.
Roberta De Cristofaro, Cristina Ponsiglione, Simonetta Primario   +2 more
wiley   +1 more source

The Bi‐Directional Relationship Between Corporate Sustainability and Environmental Uncertainty: The Moderating Role of Organizational Capabilities

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley   +1 more source

Client Conservatism and Auditor-Client Contracting [PDF]

, 2012
LIM, Chee Yeow, ZANG, Yoonseok, DEFOND, Mark   +2 more
core   +7 more sources

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