Results 181 to 190 of about 44,763 (337)

Sustainability Reporting Assurance in Italian Listed Companies: Understanding the Role of CEO Characteristics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Building upon the upper echelons theory, this study investigates the effects of CEO characteristics—in terms of age, gender, and human capital (legal background, educational level, and industry expertise)—on CSR reporting assurance. Using a combination of GMM and logistic regression, it analyzes a sample of non‐financial Italian publicly ...
Fabrizia Sarto   +3 more
wiley   +1 more source

Corporate Governance and ESG Controversies: Navigating Risk‐Taking in Banks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social, and governance (ESG) controversies on bank risk, focusing on the moderating role of corporate governance. Using a dynamic panel dataset of 88 European banks from 2013 to 2020, we analyze two key risk measures: the Z‐score, indicating financial stability, and risk‐weighted assets (RWAs ...
Nicola Del Sarto
wiley   +1 more source

The impact of price promotions on sales of unhealthy food and drink products in British retail stores

open access: yesHealth Economics, Volume 32, Issue 1, Page 25-46, January 2023., 2023
Abstract We study the health impact of food and beverage price promotion strategies—multi‐buy offers and price discounts, typically biased toward unhealthy product categories—in British consumer retail. We are the first to employ econometric models from the marketing literature to analyze the impact of price promotions with a focus on population health.
Toby Watt   +3 more
wiley   +1 more source

IT‐Enabled Organisational Transformation and Green Employment Growth in Microfirms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In this paper, we explore whether IT‐enabled organisational transformation (ITOT) moderates the relationship between eco‐innovation and the growth performance of microfirms. Our framework conceptualises ITOT in microfirms as a multistage process that includes: (i) setting a digitalisation strategy, (ii) adopting advanced information systems ...
Pelin Demirel   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy