Results 281 to 290 of about 755,347 (385)

Evaluating Companies' Impression Management Tactics in Mandatory Sustainability Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study aims to investigate how a sample of Italian companies adopt impression management (IM) tactics in sustainability reports under mandatory sustainability disclosure regulations. Using longitudinal panel data analysis on sustainability reporting and firm features of 76 Italian companies over 5 years, it evaluates the influence of GRI ...
Antonio Iazzi   +3 more
wiley   +1 more source

Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio   +2 more
wiley   +1 more source

Heterogeneity of Green Investments, Firms' Sales, and Wages: Italian Evidence on Circular Economy, Resource‐Saving, and Energy Efficiency Investments

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses the relationship between firms' investment in green technologies and competitive performance. We take advantage of new data on the adoption of different green technologies (circular economy, technical advancements, energy savings, and efficiency gains) from a large representative sample of Italian firms.
F. Quatraro, A. Ricci
wiley   +1 more source

Determinants of E‐Waste Urban Mining Technology Adoption in Sri Lanka: Exploring Micro, Meso, and Macro Factors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT E‐waste generation is escalating in developing countries, yet collection and recycling remain minimal, leaving most e‐waste unattended. Technology adoption in e‐waste urban mining is increasingly seen as a key strategy to address this issue.
Amila Kasun Sampath Udage Kankanamge   +2 more
wiley   +1 more source

Bridging Micro and Macro Perspectives in Circular Business Model Studies: An Integrated Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition towards a circular economy requires companies to innovate their ways of doing business by giving rise to circular business models (CBMs). The literature on the topic is wide with a focus on both macro and micro aspects. However, only a few studies in CBM research have attempted to adopt an integrated micro–macro perspective ...
Francesco Cafforio   +2 more
wiley   +1 more source

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