Results 181 to 190 of about 56,132 (236)

Can Sustainable Entrepreneurship Create Value for Enterprises? Examining the Roles of Corporate Reputation and Entrepreneurs' Self‐Promotion Behavior

Business Strategy and the Environment, EarlyView.
ABSTRACT To understand the heterogeneous performance outcomes of sustainable entrepreneurship, this study investigates the role of founder impression management. We develop and test a moderated mediation model, drawing on signaling and impression management theories, using a dual‐study design with longitudinal data (n = 217) and survey data (n = 259 ...
Rongzhi Liu, Haibin Liu, Samuel Adomako, Yong Lin, Tianwei Huang, Yihan Wang, Fang Ding   +6 more
wiley   +1 more source

Can enterprise ESG practices ease their financing constraints? Evidence from Chinese listed companies. [PDF]

Heliyon
Wang X, Yao L.
europepmc   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Artificial intelligence technology application and corporate ESG performance-evidence from national pilot zones for artificial intelligence innovation and application. [PDF]

Front Artif Intell
Xie H, Luo J, Tan X.
europepmc   +1 more source

The Strategic Role of Sustainability Certifications: A Multi‐Theoretical Framework and Comparative Analysis in the Global Wine Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero, Nieves García‐Casarejos, Pilar Gargallo   +2 more
wiley   +1 more source

The mediating role of knowledge sharing behavior and the moderating role of digital mindset: Evidence in Vietnam. [PDF]

PLoS One
Tran TN, Tam NTT, Tu KM.
europepmc   +1 more source

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

Carbon reduction and corporate sustainability: Evidence from low-carbon city pilot policy. [PDF]

Heliyon
Yu W, Li Z, Hu C.
europepmc   +1 more source

Weather Action: A Study on the Industry Peer Effects of Corporate Climate Risk Information Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Global climate change has elevated the strategic importance of corporate climate risk disclosure, yet the role of industry peer effects in shaping such disclosure remains underexplored. Grounded in social learning theory, this study proposes an “observation–imitation–reinforcement” framework and empirically tests it using panel data on Chinese
Huer Shuang, Shenghua Lou, Renjie Luo, Jiajia Luo   +3 more
wiley   +1 more source

Peer effect of environmental information disclosure behavior in China:Empirical test based on "Real green" and "Fake green". [PDF]

Heliyon
Gu C, Shen M.
europepmc   +1 more source