Results 101 to 110 of about 337,951 (335)
The financial situation of non-financial corporations [PDF]
As entities where the production process takes place, non financial corporations deserve full attention in the analysis of the real and financial accounts. However, the examination of the financial behaviour of non financial corporations is traditionally
M.-D. Zachary, S. Cappoen
core
Business Strategy and the Environment, EarlyView.ABSTRACT In an era of increasing environmental awareness, this study analyzes the relationship between board characteristics and corporate climate commitment across various industries. Our empirical analysis examines a comprehensive dataset that includes 4027 firms from the United States and Canada over the period from 2010 to 2022 and employs panel ...
Ines Ben Mehrez +2 more
wiley +1 more source
Pension Liabilities and Generational Relations: The Case of Vietnam [PDF]
In the next fifty years, according to the United Nations Population Prospect (2004), an aging population is expected in Vietnam. The operation of a pay-as-you-go defined benefit pension scheme will inevitably elevate pension liabilities.
Giang, Thanh Long
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur +4 more
wiley +1 more source
Financial Institution D&O Liability After Caremark and McDonald's
, 2023 H. Justin Pace, Lawrence J. Trautman
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The conservation of biodiversity and ecosystems is increasingly recognised as essential to the long‐term sustainability of organisational operations. Drawing on critical mass theory, upper echelon theory and gender socialisation theory, this study examines the influence of female board and executive representation on corporate biodiversity ...
Masoud Rahmani +2 more
wiley +1 more source
Funding and Asset Allocation in Corporate Pension Plans: An Empirical Investigation [PDF]
This paper contrasts and empirically tests two different views of corporate pension policy: the traditional view that pension funds are managed without regard to either corporate financial policy or the interests of the corporation and its shareholders ...
Jay O. Light +3 more
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Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations
Business Strategy and the Environment, EarlyView.ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT By integrating the perspectives of age dependence and resource dependence theory (RDT), this paper explores the relationship between dependence on age‐distant suppliers and green innovation. Meanwhile, considering the mechanisms adopted by firms to manage supplier dependence, we also examine the moderating effects of various dependency ...
Yang Yang, Yan Jiang
wiley +1 more source