Results 111 to 120 of about 217,854 (242)

Sustainable but Not Accountable? A Quality Assessment of Sustainability Disclosure in Benefit Corporations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Benefit corporations are businesses characterised by a dual purpose: profit and the common good. While these businesses are expected to pursue a high level of transparency, some studies have noted ambiguous and inconsistent behaviour in the quality of their reports and communication with stakeholders.
Vincenzo Riso   +2 more
wiley   +1 more source

Environmental Violation and Cost of Equity Capital—Evidence From Europe

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley   +1 more source

The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views [PDF]

open access: yes
This paper reviews recent empirical research studying the impact of the U.S. corporate income tax on the behavior of firms. Four areas are discussed:(1) The extent to which dividend taxation imposes a "double tax" on corporate source earnings;(2) The ...
Alan J. Auerbach
core  

Untangling Companies' Engagement With Biodiversity: A Systematic Literature Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The current rapid and massive biodiversity decline the world is experiencing poses serious threats to the health of natural ecosystems and their ability to provide the services that the socioeconomic system relies on. Organizations are key players in this dynamic, as they have a significant impact on biodiversity while also heavily depending ...
Francesco Testa   +4 more
wiley   +1 more source

A case for increasing taxes on cigarettes, vapes and oral nicotine pouches, Kenya. [PDF]

open access: yesBull World Health Organ
Mostert CM   +10 more
europepmc   +1 more source

Does National Innovation Layout Spur Eco‐Innovation? The Upper Echelon's Role

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Numerous studies have examined whether financial and governance characteristics within firms promote eco‐innovation. However, the influence of institutional contexts on eco‐innovation, which is crucial for shaping effective policy and establishing key conditions, has not been adequately explored.
Ali Meftah Gerged   +3 more
wiley   +1 more source

Task‐Based Board Diversity, Firm Performance, and the Mediating Role of Corporate Sustainability Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz   +3 more
wiley   +1 more source

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