Results 331 to 340 of about 1,838,696 (376)

Sustainable Decision‐Making in SMEs of the Textile Industry: Integrating Methodologies, Practices, and Barriers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite its economic importance, the textile industry is one of the most polluting sectors. This study addresses the critical gap in understanding sustainable decision‐making in textile SMEs, where decision processes often remain informal and lack structured frameworks.
Israel Naranjo   +2 more
wiley   +1 more source

The Impact of National Cultural Dimensions on Corporate Environmental, Social and Governance Disclosure: Evidence From Social Media Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study intends to bridge an important research gap in the existing literature by extending academic knowledge on the relationship between national cultural dimensions and corporate environmental, social and governance (ESG) disclosure practices via social media.
Giuseppe Nicolo   +2 more
wiley   +1 more source

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

Corporate Governance and Impact on Eco‐Efficiency: A Comparative Empirical Analysis on European Union and United States Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the governance drivers of a firm's eco‐efficiency. We measure eco‐efficiency using data envelopment analysis (DEA), emphasizing efficiency measures aimed at minimizing inputs and ensuring constant returns to scale (CRS model).
Pasquale Latella   +5 more
wiley   +1 more source

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