Results 121 to 130 of about 39,840 (302)
African Twist of Circular Economy: Insights, Policies and Recommendations
Business Strategy and the Environment, EarlyView.ABSTRACT While the circular economy (CE) has gained traction, this paper argues that mainstream CE approaches risk being misaligned in the African context. Drawing on a mixed‐methods synthesis of empirical studies, policy documents and cross‐country examples, the study shows that Africa's CE transition is fragmented and uneven, leaving the continent at
Michael Odei Erdiaw‐Kwasie +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Extreme heat has become a recurring operational challenge that disrupts production, raises energy and maintenance needs, and makes it harder for firms to sustain environmental performance. However, it remains less clear whether AI‐related capability is associated with firms' ability to maintain environmental performance under recurring extreme‐
Shangze Dai, Xinde James Ji, Kai Huang
wiley +1 more source
Stock Prices, Earnings and Expected Dividends [PDF]
This paper presents estimates indicating that, for aggregate U.S. stock market data 1871-1986, a long historical average of real earnings is a good predictor of the present value of future real dividends.
John Y. Campbell, Robert J. Shiller
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Confronting Biodiversity Risk: Its Role in Shaping Corporate External Financing Choice
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how biodiversity risk shapes corporate financing decisions. We propose a Financing Hierarchy Distortion framework, arguing that biodiversity risk amplifies information asymmetry and legitimacy costs, thereby pushing firms toward debt‐heavy adjustments.
Yang Zhou +3 more
wiley +1 more source
POTENTIAL DIVIDENDS AND ACTUAL CASH FLOWS IN EQUITY VALUATION. A CRITICAL ANALYSIS [PDF]
Practitioners and most academics in valuation include changes in liquid assets (potential dividends) in the cash flows. This widespread and wrong practice is inconsistent with basic finance theory.
IGNACIO VÉLEZ - PAREJA +1 more
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The Circular Economy—A New Resilience Paradigm?
Business Strategy and the Environment, EarlyView.ABSTRACT The circular economy (CE) has traditionally been positioned as a central instrument of the sustainability paradigm. Yet escalating geopolitical volatility and supply chain fragility have elevated resilience to a parallel strategic imperative, and the conceptual integration of CE and resilience remains underexplored.
Julian Kirchherr, Felix Carl Schultz
wiley +1 more source
From ESG to Biodiversity: Decoupling and Its Asymmetries as a Source of Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT While environmental, social and governance (ESG) research has extensively documented the risks stemming from disclosure and performance gaps, the growing demand for biodiversity reporting raises concerns that analogous inconsistencies may amplify corporations' exposure to biodiversity risk.
Etienne Develay, Nader S. Virk
wiley +1 more source
CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García +3 more
wiley +1 more source
Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises [PDF]
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross-border intra ...
Wild, Michael +2 more
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