Results 211 to 220 of about 3,811 (294)

CEO Characteristics, Carbon Disclosure and Earnings Management in China: The Role of Risk Tolerance and Environmental Uncertainty

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng   +4 more
wiley   +1 more source

Prosumers and Sustainable Market Governance: Development of the Community‐Oriented Marketing Approach Scale

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research develops and empirically validates the Community‐Oriented Marketing Approach (COMA), a 20‐item multidimensional scale designed to measure prosumer perceptions within participatory market systems. COMA conceptualizes prosumers as active co‐value creators and institutional agents, driving sustainable market governance.
Alpaslan Kelleci, Oguzhan Essiz
wiley   +1 more source

Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The strategic importance of environmental, social, and governance (ESG) disclosure has sparked academic interest, yet the role of top management team (TMT) dynamics remains underexplored. This study examines how the number of executive changes, as a proxy for TMT instability, affects ESG and environmental (ENV) disclosure in S&P 500 firms from
Christian Schoendeling   +3 more
wiley   +1 more source

Towards an Integrated Approach to Corporate Sustainability: The Role of Multi‐Stakeholder Value Co‐Creation in the Food and Beverage Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability has prompted companies to engage with stakeholders in addressing environmental and social challenges. This paper investigates how companies and stakeholders co‐create value through a collaborative and iterative process that facilitates the formulation and implementation of sustainable strategies.
Meryem Altaf   +3 more
wiley   +1 more source

Green Transformational Leadership and Corporate Environmental Performance: An Environmental Innovation Perspective From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We investigate the relationship of green transformational leadership (GTL) and corporate environmental performance (CEP) as an environmental strategy implementation challenge in Bangladesh's telecommunications industry. Drawing on environmental innovation theory, AMO, and social exchange perspectives, we examine the direct association between ...
Mohammad Nurul Alam   +4 more
wiley   +1 more source

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