Results 151 to 160 of about 15,627,794 (333)

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

Informativeness of accounting earnings in family firms

open access: yesManagement Letters/Cuadernos de Gestión, 2009
This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003.
DOMINGO JAVIER SANTANA MARTÍN   +2 more
doaj  

New Frontiers in the Relationship Between National and European Courts [PDF]

open access: yes, 2008
The central question pervading this discussion is simply stated: whether and to what extent the European Court of Justice (“Court of Justice” or “Court”) (and the European institutions more generally) can count on the courts of the Member States to ...
Bermann, George A.
core   +2 more sources

Institutional Ownership and Corporate Sustainability Performance—A Meta‐Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between institutional ownership (IO) and corporate sustainability performance (SP), addressing inconsistent findings in prior research and clarifying the boundary conditions of this relationship by testing a defined set of potential moderators.
Hans Henrik Scherer   +2 more
wiley   +1 more source

Sensegiving, ESG, and Firm Value: Mitigating Interpretive Uncertainty in South Korea

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) becomes central to corporate strategy, firms must navigate the tension between meeting stakeholder expectations and avoiding overinvestment. This study examines how interpretive uncertainty—arising from stakeholders' divergent cognitive frames—produces a nonlinear relationship between ESG ...
Yanghee Kim   +3 more
wiley   +1 more source

Charting the Course: Real‐World Application of Sustainability and Innovation Principles in the Portuguese Blue Economy Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The blue economy has emerged as a key sector for linking sustainability and innovation, yet existing research has largely overlooked how firms operationalize these processes in practice. This study addresses that gap by asking: How do Portuguese blue economy firms embed sustainability‐oriented innovation (SOI) into their strategies, and what ...
Jennifer Nicole Elston   +2 more
wiley   +1 more source

Giving or Greening? Stakeholder Dynamics and Ex‐Military Executives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly face competing demands from different stakeholder groups, yet little is known about how these demands interact and generate strategic trade‐offs. Drawing on stakeholder theory and upper echelons theory, we investigate whether an overemphasis on philanthropic initiatives can detract from investments in green innovation, and ...
Hyeyoun Park   +3 more
wiley   +1 more source

Toward an SDG‐Based Typology for US Nonprofits

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley   +1 more source

Reviewing the Integration of Distributive Justice in the Implementation of Science‐Based Targets: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This systematic literature review (SLR), guided by the PSALSAR framework, investigates how corporate science‐based targets (SBTs) incorporate distributive justice, amid a growing shift of responsibility from public to private sectors. By analysing 96 articles published between 2015 and 2024, this SLR addresses a critical research gap in the ...
Iris Ferreira, Julia Aldberg
wiley   +1 more source

The Impact of Acquisition Intensity on ESG Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of Acquisition Intensity on ESG performance using a panel of 1,736 US‐listed companies from 2002 to 2023. Employing a robust OLS framework, we assess both Value‐Based and Volume‐Based Acquisition Intensity against overall ESG scores and their environmental, social, and governance pillars, controlling for firm
Ugbede Amedu   +2 more
wiley   +1 more source

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