Results 161 to 170 of about 13,054 (299)

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain   +3 more
wiley   +1 more source

Industry-Specific Discretionary Accruals and Earnings Management

open access: yes, 2011
: In this dissertation, I examine the source of some of the anomalous capital market outcomes that have been documented for firms with high accruals. Chapter 2 develops and implements a methodology that decomposes a firm's discretionary accruals into a ...

core  

CEO Compensation and the ESG Activities of Compensation Peers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between executive compensation at focal firms and the environmental, social, and governance (ESG) performance of compensation peer (CP) firms. Despite the growing integration of ESG metrics into executive compensation design, and the mandatory disclosure of CP groups, no prior research has examined ...
Jamshed Iqbal   +2 more
wiley   +1 more source

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Framing United Nations Security Council's discretionary power

open access: yes
Le pouvoir du Conseil de sécurité des Nations Unies se présente, à première vue, comme largement discrétionnaire, et peu encadré par le droit. Libre de qualifier, en opportunité, les situations auxquelles il entend apporter une réponse selon les ...
Ruquet, Matthieu
core  

How to revive science in America. [PDF]

open access: yesProc Natl Acad Sci U S A
Fineberg HV.
europepmc   +1 more source

Not All Voices Are Green: Unpacking Supportive, Constructive, and Defensive Green Voice Through GHRM and Personality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the impact of green human resource management (GHRM) practices on three distinct green voice behaviors. Grounded in the person‐organization fit theory, the research examines how GHRM practices influence employees' willingness to express their environmental concerns and ideas while investigating the role of the Big Five ...
Pragya Gupta   +5 more
wiley   +1 more source

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