Results 231 to 240 of about 97,046 (268)

Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello   +2 more
wiley   +1 more source

Sustainable but Not Accountable? A Quality Assessment of Sustainability Disclosure in Benefit Corporations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Benefit corporations are businesses characterised by a dual purpose: profit and the common good. While these businesses are expected to pursue a high level of transparency, some studies have noted ambiguous and inconsistent behaviour in the quality of their reports and communication with stakeholders.
Vincenzo Riso   +2 more
wiley   +1 more source

Determinants of Utilization of Eye Care Services in a Rural Adult Population of a Developing Country.

open access: yesMiddle East Afr J Ophthalmol, 2016
Olusanya BA   +4 more
europepmc   +1 more source

Digital Technologies: Description, Classification, and Links to Circular Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Digital technologies (DTs) and circular economy (CE) are currently two topics that are expected to contribute significantly to sustainable development, and digitization is generally considered a key enabler of CE. However, most studies only cover the most known Industry 4.0 technologies, and very limited research detailing how DTs can support ...
Laura Piedra‐Muñoz   +3 more
wiley   +1 more source

Addressing the Drivers and Concerns Towards Agri‐Food Strategy: Prioritizing Environmental Management Business Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability in the agri‐food sector has been increasingly important with regard to the environment, health, and employment of local farmers. The purpose of this research is to analyze the impact of drivers and barriers on consumer behavior toward sustainable agri‐food products in India under the Behavioral Reasoning Theory (BRT). This study
Andrea Appolloni, Debarun Chakraborty
wiley   +1 more source

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