Results 111 to 120 of about 2,043,587 (283)

Board Gender Diversity and Eco‐Innovation: The Moderating Role of Organisational Environmental Orientation

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez, Germán López‐Pérez, Elisabeth Zafra‐Gómez, José L. Zafra‐Gómez   +3 more
wiley   +1 more source

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley   +1 more source

Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud

Jurnal Akuntansi
This study investigates the influence of external pressure, tax digitalisation, and corporate social responsibility (CSR) disclosure on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to ...
Tiara Sea Misa, Umiaty Hamzani, Khristina Yunita   +2 more
doaj   +1 more source

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo, Francesco Quatraro, Eleonora Rubichi   +2 more
wiley   +1 more source

Revisiting the Relationship of CSR and Corporate Philanthropy by Using Alignment Theory [PDF]

, 2015
Both, CSR and corporate philanthropy are expressions of the interferences between the company and its societal environment. However, the question of the relationship between CSR and corporate philanthropy remains unclear.
Stühlinger, Sara, von Schnurbein, Georg
core  

Entrepreneurial Orientation and Supply Chain Sustainability: A Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT In increasingly volatile global markets, firms must cultivate entrepreneurial and adaptive capabilities to sustain competitiveness and advance sustainability objectives. This study systematically reviews the intersection of Entrepreneurial Orientation (EO), Supply Chain Management (SCM) practices, and sustainability performance through the ...
Olivia Finnerty, Graham Heaslip, Simon Stephens, Roisin Lyons, George Onofrei   +4 more
wiley   +1 more source

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei, José Carlos Marques   +1 more
wiley   +1 more source

The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee

The Indonesian Accounting Review
This research aims to examine the effect of financial pressure and corporate social responsibility (CSR) on tax aggressiveness. In addition, this research also investigates whether audit committee can moderate the effect of financial pressure and CSR on ...
Devi Safitri, Zirman Zirman, Supriono Supriono   +2 more
doaj   +1 more source

How Does Internal and External CSR Affect Employees' Work Engagement? Exploring Multiple Mediation Mechanisms and Boundary Conditions. [PDF]

Int J Environ Res Public Health, 2019
Jia Y, Yan J, Liu T, Huang J.
europepmc   +1 more source

The Bi‐Directional Relationship Between Corporate Sustainability and Environmental Uncertainty: The Moderating Role of Organizational Capabilities

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley   +1 more source