Results 121 to 130 of about 6,512 (313)

Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi   +4 more
wiley   +1 more source

Navigating trade-offs within a green healthcare ethics

open access: yesEnvironmental Research: Health
This article showcases the relevance and complementarity of commonly used bioethics theories and frameworks for thinking about the challenges and moral tensions that (may) arise in efforts to move toward a more sustainable and ecological healthcare ...
de Maack Valentina, Dupras Charles
doaj   +1 more source

Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China

open access: yes, 2011
Purpose: The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China.
SHAFER, William Eugene   +1 more
core   +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

When Collaboration Bridges or Breaks: A Systematic Review of Emerging Trends in Supply Chain Resilience and Sustainability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Widespread digital adoption has challenged our understanding of how these tools reshape collaboration, trust and sustainability outcomes across different institutional and network contexts. As networks now pursue resilience and sustainable development in parallel, we map emerging research directions and identify how collaboration and ...
Ari Carisza Graha Prasetia   +1 more
wiley   +1 more source

Cognitive Science and Liberal Contractualism: A Good Friendship1

open access: yesRevista de Filosofia, 2005
In this paper, I shall argue that both cognitivism and liberal contractualism defend a pre-moral conception of human desire that has its origin in the Hobbesian and Humean tradition that both theories share.
Óscar L. González-castán
doaj  

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

Exploring Supply Chain Visibility for Circularity: A Delphi Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular supply chains (CSCs) depend on enhanced supply chain visibility (SCV) to track and manage resource flows and thereby enable efficient decision‐making. Despite confronting silo mentalities, fragmented information, technological barriers, resistance to change, and a lack of standardization, data sharing remains crucial for SCV and ...
Tarun Kumar Agrawal   +7 more
wiley   +1 more source

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