Results 181 to 190 of about 24,928,800 (238)

Corporate Indigenous Stakeholder Engagement in the Sustainability Reporting: Evidence From the Australian Mining Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain   +5 more
wiley   +1 more source

Exploring the Effects of Integrated Thinking and Reporting on Corporate Performance: A Multidimensional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study aims to test the effectiveness of adopting Integrated Thinking and Reporting (ITR) in enhancing distinct but interconnected dimensions of corporate performance, namely, organizations' environmental, social, and financial performance, ultimately addressing their activities towards the achievement of sustainable development.
Maria Cleofe Giorgino   +3 more
wiley   +1 more source

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux   +3 more
wiley   +1 more source

Corporate Governance and Environmental Performance: Does Contingency Theory Affect the Explanatory Power of Theoretical Frameworks?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT There is extensive literature on the relationship between corporate governance (CG) and firms' environmental performance (EP). However, the empirical findings remain somewhat equivocal. A variety of theoretical approaches have been utilised to provide a suitable basis for explaining the causal relationship, including legitimacy theory ...
Lukas Horner, Michael Grüning
wiley   +1 more source

Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco   +3 more
wiley   +1 more source

Green Communication and Satisfaction of Employees and Customers in Vietnam Hospitality Outlets: Mediating and Moderating Roles of Resource Use and Training

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how green communication influences customer and employee satisfaction in Vietnamese food and beverage outlets through the mediating role of perceived green resource use and the moderating role of green training. Data were collected from 399 respondents, including 161 employees and 238 customers across 60 outlets in Vietnam,
Trang Le‐Thu   +2 more
wiley   +1 more source

The Value Relevance of Sustainable Governance: How Cultural Peculiarities Reshape Priorities and Impacts

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva   +3 more
wiley   +1 more source

Integrating ESG Into Business Strategy: Evidence on Firm Performance From European High‐Materiality Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp   +2 more
wiley   +1 more source

Measuring Customer‐Based Brand Equity

open access: yesJournal of Consumer Marketing, 1995
Brand equity is very important to marketers of consumer goods and services. Brand equity facilitates in the effectiveness of brand extensions and brand introductions. This is because consumers who trust and display loyalty toward a brand are willing to try to adopt brand extensions.
Arun Sharma
exaly   +3 more sources

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