Results 131 to 140 of about 29,537 (247)

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio   +2 more
wiley   +1 more source

The Role of Corporate Governance in Enhancing Environmental and Social Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how different corporate governance (CG) approaches influence firms' environmental and social performance, specifically focusing on the role of internal vs. external resources and operational vs. strategic approaches. Anchored in stakeholder and resource dependency theory, we develop a conceptual framework grounded in ...
Tommaso Fornasari   +2 more
wiley   +1 more source

The Twin Transition in Practice. Digital Technologies, Sustainability, and the Role of Family Ownership in Europe

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether and to what extent digital technologies (DTs) foster the adoption of environmental sustainability (ES), and how this relationship is moderated by family ownership. Using data from approximately 14,000 European firms surveyed in the Flash Eurobarometer 486, we estimate a recursive simultaneous equation model via a ...
Francesco Aiello   +2 more
wiley   +1 more source

Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang   +4 more
wiley   +1 more source

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