Results 111 to 120 of about 1,492 (260)

Does corporate social responsibility moderate the effect of earnings performance and institutional ownership on corporate tax avoidance?

Journal of Accounting and Investment
Research aims: This study examines the role of corporate social responsibility in moderating the effect of earnings performance and institutional ownership on corporate tax avoidance of companies in the Investors 33 index between the 2018-2022 period ...
Suripto Suripto, Dani Rahman Hakim
doaj   +1 more source

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza, Martin de Jong, Dirk Schoenmaker   +2 more
wiley   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Intelligent Manufacturing, Industrial Agglomeration, and Green and Low‐Carbon Development: A Nonlinear Path Test Based on the Theory of Ecological Modernization

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing upon ecological modernization theory as the analytical framework, this study employs macro‐level longitudinal tracking data covering China's major regions as research samples. It measures the green and low‐carbon development (GLCD) of manufacturing from the four dimensions—“carbon reduction, pollution mitigation, ecological expansion ...
Deng Wang, Xin Hua, Chante Jian Ding, Abdullahi D. Ahmed, Yue Liu   +4 more
wiley   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

Business Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried, Liz Wanless, Timothy Kellison   +2 more
wiley   +1 more source

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

Business Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad, Mohammad Moshtari, Ali Esfahbodi   +2 more
wiley   +1 more source

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui, Hamid Ghazi H. Sulimany   +1 more
wiley   +1 more source

Back to Nature or Technology to the Rescue? Climate Managers' Preferences for Investment in Carbon Dioxide Removal

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili, Robert Mai, Rolf Wüstenhagen, Moritz Loock   +3 more
wiley   +1 more source