Results 41 to 50 of about 6,980 (250)
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing research on explicating travelers' decision‐making processes regarding greener travel options, there remains potential for exploring nuances of different factors and mechanisms that may encourage higher green travel. Grounded in the propositions of the push–pull–mooring framework, our study attempts to explicate whether eco ...
Chuhong Wang +3 more
wiley +1 more source
Jurnal Siasat Bisnis, 2014 The purpose of this study is to investigate the influence of Corporate Social Responsibility (CSR) to the value of the firm. Second, find out if Corporate Governance moderates the relation¬ship between Corporate Social Responsibility with the firm value.
Katiya Nahda, D Agus Harjito
doaj +4 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Journal of Management and AccountingEnvironmental damage is increasing and spreading in Indonesia. Companies, as one of the parties contributing to environmental damage, must fulfill their responsibility in managing the environment, which can be done through Corporate Social Responsibility
Dina Intan Puspitaningrum +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Jurnal Akuntansi dan Keuangan, 2016 Tujuan penelitian ini adalah meneliti pengaruh kualitas corporate social responsibility (CSR) terhadap penghindaran pajak dengan kinerja laba sebagai variabel moderator.
Elisa Tjondro +2 more
doaj
Recent Research Progress on Corporate Social Responsibility of Hotels
Engineering Proceedings, 2023 The term “corporate social responsibility” (CSR) refers to a set of voluntary guidelines put in place by businesses to demonstrate their willingness to take responsibility for their actions and contribute to the betterment of their surrounding ...
Alok Bihari Singh +4 more
doaj +1 more source
Drivers of Nature‐Related Investment Strategies Among Institutional Investors
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley +1 more source