Results 181 to 190 of about 65,838 (299)

Patents as Green Signals: Capital Market Responses to Corporate Green Innovation in Carbon‐ and Energy‐Intensive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

Toward a Greener Future: How and When Blockchain and Digitization Drive Green Finance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The COVID‐19 pandemic has significantly affected small‐ and medium‐sized enterprises (SMEs) and poses challenges in acquiring financing. Growing green investments require transformative infrastructure and innovative green financing solutions. Blockchain technology is ideal for delivering green environmental information because it provides real‐
Sikandar Rahman   +7 more
wiley   +1 more source

A MODEL OF AGRICULTURAL INSURANCE IN EVALUATING ASYMMETRIC INFORMATION PROBLEMS

open access: yes
The main motivation for this paper is the recognition of the fact that asymmetric information is the form of moral hazard and adverse selection results in sizeable efficiency losses.
Islam, Zahirul   +2 more
core  

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

Practicing Strategic Financial Sustainability in Small Cultural Non‐Profits: Evidence From London Museums

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Small cultural museums play an important role in sustaining local heritage, community identity and inclusive cultural participation, yet they face persistent financial and organisational constraints. This study examines how financial sustainability is achieved and maintained in three small cultural museums through a qualitative‐led mixed ...
Joseph Gerald Bourke   +3 more
wiley   +1 more source

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