Results 71 to 80 of about 6,840 (199)

Toward a Greener Future: How and When Blockchain and Digitization Drive Green Finance

Business Strategy and the Environment, EarlyView.
ABSTRACT The COVID‐19 pandemic has significantly affected small‐ and medium‐sized enterprises (SMEs) and poses challenges in acquiring financing. Growing green investments require transformative infrastructure and innovative green financing solutions. Blockchain technology is ideal for delivering green environmental information because it provides real‐
Sikandar Rahman, Bailing Liu, Murad Ali, Sheikh Adeel, Dana Bakry, Saleh Bajaba, Mohammad Asif Salam, Hengky Latan   +7 more
wiley   +1 more source

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud, Niccolò Nirino, Panagiota Papadimitri, Michael Christofi   +3 more
wiley   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen, Yaman O. Erzurumlu, Giray Gozgor   +2 more
wiley   +1 more source

Practicing Strategic Financial Sustainability in Small Cultural Non‐Profits: Evidence From London Museums

Business Strategy and the Environment, EarlyView.
ABSTRACT Small cultural museums play an important role in sustaining local heritage, community identity and inclusive cultural participation, yet they face persistent financial and organisational constraints. This study examines how financial sustainability is achieved and maintained in three small cultural museums through a qualitative‐led mixed ...
Joseph Gerald Bourke, Albert Amanollahnejad, Javad Izadi, Dinusha Weerawardane   +3 more
wiley   +1 more source

When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li, Bo Zhang, Zhang‐Hangjian Chen, Hafiz Hoque   +3 more
wiley   +1 more source

Shareholder Coordination and Waste Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how shareholder coordination relates to corporate waste management. Drawing on 1059 firm‐year observations from S&P 500 firms between 2010 and 2022, we show that higher levels of coordination among shareholders correspond to reduced waste generation. This effect is more pronounced in firms whose coordinated shareholders are
Mohamed Khalifa
wiley   +1 more source

The Moral Manager in the Market: How CFOs' Ethical Intelligence Drives ESG Investment in Emerging Economies' Dual Markets

Business Strategy and the Environment, EarlyView.
ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia, Davood Askarany, Seyed Hamed Fahimifard, Seyedeh Kimia Shafahi Moghadam, Seyed Shayan Alavi   +4 more
wiley   +1 more source

The Tree of Life Synagogue Attack: A Terrorist Radicalization Assessment Protocol‐18 Examination of Pre‐Attack Warnings and Post‐Attack Contagion and Copycat Effects

Behavioral Sciences &the Law, EarlyView.
ABSTRACT This is a retrospective case study of an antisemitic lone actor terrorist who completed the deadliest attack against the Jewish community in American history. The analysis through the lens of the Terrorist Radicalization Assessment Protocol (TRAP‐18) finds that 72% of the warning indicators were present, including four proximal warning ...
Molly Amman, Julia Kupper, J. Reid Meloy
wiley   +1 more source

Corporate Social Responsibility (CSR) in Mining: An Integrated Institutional and Agency Theory Perspective

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mining is one of the foundations of economic development but has historically been associated with severe socioenvironmental impacts, such as ecosystem degradation, displacement of traditional communities, and large‐scale disasters. In this context, corporate social responsibility (CSR) plays a central role as a mechanism for legitimizing ...
Felipe Moura Oliveira, Elaine Aparecida da Silva   +1 more
wiley   +1 more source

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro, Franco Ernesto Rubino, Carmelo Arena, Diego Mazzitelli   +3 more
wiley   +1 more source