Results 141 to 150 of about 126,396 (286)
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Sensegiving, ESG, and Firm Value: Mitigating Interpretive Uncertainty in South Korea
ABSTRACT As environmental, social, and governance (ESG) becomes central to corporate strategy, firms must navigate the tension between meeting stakeholder expectations and avoiding overinvestment. This study examines how interpretive uncertainty—arising from stakeholders' divergent cognitive frames—produces a nonlinear relationship between ESG ...
Yanghee Kim +3 more
wiley +1 more source
How Supply Networks Influence Sustainable Innovation: Evidence From Ghana's Public Works Procurement
ABSTRACT Recent environmental and sustainability standards in procurement increase short‐term production and operational costs to suppliers, which are often recouped by charging price premiums for innovative solutions. However, public buyers are less likely to pay such price premiums, resulting in a disincentive among suppliers to bid for innovation ...
Peter Adjei‐Bamfo +5 more
wiley +1 more source
This paper aims to show in an exact manner the importance of the state contribution in the process of formation and consolidation of the agriexport model and analyze the social and environmental consequences of this transformation today.
Benjamin Alvino de Mesquita
doaj
Environmental Accounting and Reporting in Fossil Fuel Sector : A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla) [PDF]
Petrobangla is the sole responsible organization to maintain the fossil fuel sector in Bangladesh. It is accountable to next generations for oil, gas and other natural resources. It is necessary to ensure optimum use of these resources.
Bose, Sudipta
core +1 more source
ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro +4 more
wiley +1 more source
ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie +4 more
wiley +1 more source
The Role of Corporate Governance in Enhancing Environmental and Social Performance
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
ABSTRACT How do wineries design sustainability practices and use environmental management accounting (EMA)? This study addresses that question by analyzing the influence of contingency factors on the adoption of sustainability practices and the use of EMA tools to improve the environmental performance of wineries. The research was carried out through a
Andréia Cittadin +2 more
wiley +1 more source

