Results 131 to 140 of about 156,004 (302)

Die EG-Umwelt-Audit-Verordnung - Anreiz zu Innovationen oder zu potemkinschen Dialogen? [PDF]

open access: yes
Since 13 July 1993 the EC eco-audit regulation has regulated voluntary participation of enterprises in eco-auditing. As. yet it is a vague plan for environmental management systems and eco-auditing of enterprises, which in practice, when it comes to ...
Hemmelskamp, Jens, Neuser, Uwe
core  

Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington   +3 more
wiley   +1 more source

Rural credit in developing countries [PDF]

open access: yes
Subsidized formal credit to the agricultural sector has been advocated as more efficient, equitable, and easier to implement than, say, land reform. But the record on subsidized credit to farmers is dismal.
Braverman, Avishay, Guasch, J. Luis
core  

Disentangling the Effects of Firm‐Level Climate Risk and Capital Market Signalling: Evidence From Stock Price Informativeness

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur   +4 more
wiley   +1 more source

Benefit Corporations: The Moral Legitimacy That Requires More Rules

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca   +3 more
wiley   +1 more source

Optimal Enforcement Policy and Firms’ Emissions and Compliance with Environmental Taxes [PDF]

open access: yes
In a market where firms with different characteristics decide upon both the level of emissions and their reports, we study the optimal audit policy for an enforcement agency whose objective is to minimize the level of emissions.
David Pérez-Castrillo   +1 more
core  

Green Banking Practices, Social, Health and Environmental Disclosures and Bank Financial Performance: The Role of Innovations and Corporate Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Regulators in the banking industry in the Sub‐Saharan Africa (SSA) region are progressively concentrating on corporate innovation and bank social, health and environmental disclosures (BSHED) as crucial corporate governance (CG) structures to improve bank financial performance (BFP).
Douglas A. Adu   +3 more
wiley   +1 more source

Leadership and Sustainability in a Globalized World: Emerging Trends, Global Contexts, Key Challenges, and Effective Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This systematic review analyzes 109 studies from top business journals, exploring the connection between leadership and sustainability, including key leadership styles, emerging trends, and challenges in integrating sustainability into organizational strategies and operations.
Muzhar Javed   +3 more
wiley   +1 more source

Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini   +3 more
wiley   +1 more source

Participation in and Compliance with Public Voluntary Environmental Programs: An Evolutionary Approach [PDF]

open access: yes
The joint evolution of participating and complying firms in a public VA, along with the evolution of the pollution stock is examined. Replicator dynamics modeling participation and compliance are combined with pollution stock dynamics.
Anastasios Xepapadeas, Constadina Passa
core  

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