Results 211 to 220 of about 1,612,832 (305)

From Stakeholder Pressure to Public Value: The Role of Non‐Financial Reporting in the Waste Management Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The research investigates the creation and destruction of public value in the Italian waste management sector through stakeholder engagement and the quality of nonfinancial reporting (NFR). Drawing on stakeholder theory and public service logic, public value is conceptualized as the result of dynamic relational processes, where stakeholder ...
Paolo Esposito   +2 more
wiley   +1 more source

An Application of Machine Learning and Textual Analytics for Visualisation and Enhanced Interpretation of Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Social and environmental accounting provides accountability mechanisms through which organisations communicate their sustainability practices to stakeholders. However, the increasing volume, complexity and diversity of sustainability disclosures make manual content analysis both labour‐intensive and susceptible to subjectivity.
Tarek Rana   +6 more
wiley   +1 more source

The Dynamics of Democratic Government

open access: yesUniversity of Pennsylvania Law Review, 1954
Lois G. Forer   +2 more
openaire   +2 more sources

Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks   +2 more
wiley   +1 more source

Sustainable Value Creation and Board Gender Diversity in Multinational Enterprises: The Moderating Role of Degree of Internationalisation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the empirical relationship between sustainable value creation (SVC), board gender diversity (BGD) and the degree of internationalisation (DOI) in multinational enterprises (MNEs). Using an unbalanced panel of 285 MNEs across 22 countries over the period 2016–2025 and employing high‐dimensional fixed effects (FE), system GMM
Neetu Sharma   +3 more
wiley   +1 more source

Political Corruption, Foreign Investment and Industrial Environmental Performance: Developing Countries' Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The debate on the environmental impact of foreign direct investment (FDI) continues to evolve; however, it is widely shown that FDI worsens environmental pollution in developing countries due to their institutional deficiencies. Currently, there is limited evidence on the synergistic effect of political corruption, which is corruption across ...
Alex O. Acheampong   +2 more
wiley   +1 more source

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