Results 121 to 130 of about 7,450,602 (308)
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +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
core
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei +1 more
wiley +1 more source
Household debt and the European crisis. ECRI Research Report No. 13, June 2013 [PDF]
, 2013 The fall in economic output all over Europe since 2008 has had important consequences for household liabilities. Major growth in demand and supply for household credit products has generated an increase in household debt, which contributed to growth ...
Chmelar, Ales
core
Identifying Tax Factors Effecting Debt Tax Advantage in Financing for listed Firms in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2009 This paper tries to identify factors that can reduce company marginal tax rate and debt tax advantage. In this order, at first Iran's tax codes were investigated and three main groups of factors that can reduce company marginal tax rate, were identified.
Seyyed-Abbas Hashemi, Mehdi Mehrabi
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates whether, under what conditions, and how community development—conceived as a form of engagement with secondary stakeholders—affects firms' emissions performance. Specifically, we examine the moderating role of Environmental Management Teams (EMTs) and the mediating role of product responsibility capability.
Misagh Tasavori +2 more
wiley +1 more source
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Further Evidence on Debt-Equity Choice [PDF]
Using a large sample of 5,365 European firms,we document the driving factors of debt-equity choices. Adjustments to a target debt level play a modest role except when debt exceeds an upper barrier, a result that underlines the importance of debt capacity.
Philippe GAUD +2 more
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