Results 151 to 160 of about 621,219 (288)
Environmental Performance Drivers: A Political Cost Approach
Business Strategy and the Environment, EarlyView.ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam +2 more
wiley +1 more source
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
The Impact of Trade Integration and Agglomeration Economies on Tax Interactions : Evidence from OECD Countries [PDF]
In average, statutory tax rates in OECD countries fell over 34,84% between 1982 and 2005. While the seminal papers on tax competition explain this fall in corporate tax rates by greater capital mobility, we build on the New Economic Geography literature ...
Nelly Exbrayat
core
Business 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
JAPANESE FIRMS’ DEBT POLICY AND TAX POLICY [PDF]
Understanding the effects of marginal tax rate on debt policy is crucial not only for considering various capital structure theories of firms but also for evaluating corporate tax reform proposals.
Kunieda, Shigeki +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source
Determinants of Customer Eco‐Friendly Goods Consumption in the Hospitality and Tourism Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the key attributes of eco‐friendly products in the hospitality and tourism industries and examines the impact on consumer behavior through a three‐study approach. Study I utilized principal component analysis and identified five key factors: price relevance, external charm, visual attention, product symbolism, and ...
Jiyoung Lee +3 more
wiley +1 more source
PENGARUH CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) [PDF]
Tax avoidance is a tax avoidance strategy and technique that is carried out legally and safely because it does not conflict with tax provisions. The methods and techniques used are by exploiting weaknesses (gray areas) contained in the tax laws and ...
Budiman, Farah Fauziah
core
How Supply Networks Influence Sustainable Innovation: Evidence From Ghana's Public Works Procurement
Business Strategy and the Environment, EarlyView.ABSTRACT Recent environmental and sustainability standards in procurement increase short‐term production and operational costs to suppliers, which are often recouped by charging price premiums for innovative solutions. However, public buyers are less likely to pay such price premiums, resulting in a disincentive among suppliers to bid for innovation ...
Peter Adjei‐Bamfo +5 more
wiley +1 more source