Results 151 to 160 of about 16,553 (300)
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
Sustainable Fiscal Policy with Rising Public Debt-To-Gdp Ratios [PDF]
In financial and economic policy circles concerned with public debt in developing countries, a rising debt-GDP ratio is interpreted as a signal of overborrowing, warning of debt defaults if strong fiscal corrections are not adopted in time.
Oviedo, P. Marcelo
core
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
FISCAL POLICY SUSTAINABILITY IN ROMANIA [PDF]
The paper is focused on aspects regarding fiscal policy sustainability inRomania. Analyzing the theoretical foundations of fiscal policy sustainability it could beidentified a methodology for econometric tests to be carried out and to put forward de ...
Ioan Talpos, Cosmin Enache
core
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
Can aid foster Africa's attainment of a just energy transition and external debt sustainability? [PDF]
HeliyonNsakaza K, Chilipaine TI.
europepmc +1 more source
The behavior of the Brazilian federal domestic debt [PDF]
This paper analyses the sustainability of the Brazilian federal fiscal policy by examining the responses of the government budget surplus to variations of the debt-GDP ratio.
Viviane Luporini
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
Fiscal policy sustainability: some unpleasant European evidence [PDF]
The sustainability of fiscal deficits has been receiving increasing attention from economists. The issue is paramount for the newly formed Euro area and this is one of the motivations of the paper. In order to assess the sustainability of budget deficits
António Afonso
core
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