Results 111 to 120 of about 1,866,943 (235)
Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran +3 more
wiley +1 more source
Integrating Products, Processes, and Sourcing for Eco‐Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT Eco‐innovation research has often examined regulatory or technological drivers but has paid limited attention to how long‐term organizational change shapes eco‐innovation in mature, resource‐intensive industries. This study addresses that gap by investigating how two leading Finnish pulp and paper firms integrated product, process, and ...
Misa Bakajic, Anand Nair, Markku Kuula
wiley +1 more source
Does Carbon Label Design Affect Flight Choices and Trustworthiness?
Business Strategy and the Environment, EarlyView.ABSTRACT Carbon emissions labels shown during flight booking may shift flight choices but also affect perceived trustworthiness of booking‐page information. This study tests how carbon label design influences flight choices, booking propensity and trustworthiness. In a preregistered online experiment (N = 939), participants completed a simulated flight
Henrik Wittwer +2 more
wiley +1 more source
Accounting and society: a holistic perspective on corporate social responsibility
, 2018 Empirical thesis."This thesis is presented for the degree of Doctor of Philosophy in Accounting and Corporate Governance, Faculty of Business and Economics, Department of Accounting and Corporate Governance, Macquarie University & Faculty of Businss ...
Steindl, Tobias
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Green finance (GF) has emerged as a key policy instrument for advancing the circular economy (CE), yet its impact varies considerably across OECD countries. Existing research has not sufficiently examined how institutional, technological, and cultural contexts shape this relationship.
Mohammed Ibrahim Gariba +5 more
wiley +1 more source
Life Cycle Assessments in Healthcare: Insights and Standardisation Needs. [PDF]
Int J Environ Res Public HealthZecha F, Hupperich LM, Viere T.
europepmc +1 more source
Founder Succession and Accounting Properties [PDF]
Using a sample of 231 entrepreneurial firm successions in Hong Kong, Singapore, and Taiwan, we find that firms' unsigned discretionary accruals decrease while timely loss recognition increases subsequent to successions, suggesting a shift in accounting ...
Fan, Joseph P.H. +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Using a balanced panel of 93 Korean firms over 2014–2023, this study examines how the interaction between green innovation and asset replacement strategies is associated with changes in carbon intensity over time. Distinguishing between tangible and intangible asset pathways, we identify two contrasting temporal patterns. When green innovation
Bong‐Seop Kim, Suk Hyun
wiley +1 more source