Results 101 to 110 of about 1,492 (260)

Operational Performance Implications of Circular Economy Implementation: An Empirical Exploration in the Manufacturing Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes   +5 more
wiley   +1 more source

Competition and tax avoidance: Evidence from quasi natural experiment of the implementation of Anti-Trust Law

open access: yesInternational Review of Economics & Finance
This paper examines the impact of product market competition on corporate tax avoidance by constructing a difference-in-differences model using a quasi-natural experiment of the Anti-Trust Law.
Yuan Gao, Jianjun Li, Yaping Wu
doaj   +1 more source

Green Ambiguity Shapes Sustainable Investing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia   +2 more
wiley   +1 more source

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong   +3 more
wiley   +1 more source

Tax Avoidance: CSR and Capital Intensity with Firm Size as a Moderating Variable

open access: yesFinance, Accounting and Business Analysis
Purpose: This study aims to analyze the effect of Corporate Social Responsibility and Capital Intensity on Tax Avoidance, moderated by Firm Size, in energy sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period.
Muhammad Nugraha Agengsriwardana   +3 more
doaj   +1 more source

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim   +5 more
wiley   +1 more source

Pengungkapan Sustainability Report, Corporate Social Responsibility dan Kinerja Perusahaan terhadap Tax Avoidance

open access: yesJurnal Proaksi
Main Purpose Mining companies are encouraged to make detailed disclosures through sustainability reports and implement corporate social responsibility.
Santika Mia Grasia   +2 more
doaj   +1 more source

Leveraging Reverse Engineering for CSCM Practices: Demystifying the Roles of Compositional Capability and Cooperative Orientation Under Humane Orientation and Competition Intensity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah   +2 more
wiley   +1 more source

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