Results 41 to 50 of about 153,134 (297)

Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley   +1 more source

Communication of Business‐Nonprofit Collaborations and Environmental Legitimacy: Exploratory Insights From Italian Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Collaborations with nonprofits can enhance firms' legitimacy, yet the relationship between their communication and corporate environmental legitimacy remains poorly understood. Furthermore, research lacks an analysis of the communication of business‐nonprofit collaborations through multiple actors' perspectives.
Andrea Rizzuni   +3 more
wiley   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Kualitas Corporate Social Responsibility dan Penghindaran Pajak dengan Kinerja Laba Sebagai Moderator

open access: yesJurnal 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  

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee   +3 more
wiley   +1 more source

PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY PT. LONSUM DI KECAMATAN UJUNG LOE KABUPATEN BULUKUMBA

open access: yesOtoritas: Jurnal Ilmu Pemerintahan, 2014
This paper aims to look at the management and the benefits of CSR (Corporate Social Responsibility) PT Lonsum in District Ujung Loe Bulukumba. The method used in this penelitiian is a qualitative description of the approach.
Almuhajir Haris   +2 more
doaj  

Corporate Social Responsibility (CSR) and Tax Avoidance (TA) in Indonesia : Moderated Audit Committee Characteristics

open access: yesAccounting Analysis Journal
Purpose: The study aims to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) whether they have substitution or complementary influences.
Annisa Wulandari, Zaenal Fanani
doaj   +1 more source

Recent Research Progress on Corporate Social Responsibility of Hotels

open access: yesEngineering 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

Corporate Social Responsibility (CSR) Initiatives at Multinational Companies in Malaysia [PDF]

open access: yes, 2008
Today it is generally accepted that organisations have social responsibilities that extend well beyond what in the past was commonly referred to simply as the “business economic function”. This study sets out to find out the motivation of Shell Malaysia (
Ali, M. S. (Muhamad)
core  

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos   +2 more
wiley   +1 more source

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