Results 131 to 140 of about 3,437,394 (290)

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen   +2 more
wiley   +1 more source

Transaction taxes, traders' behavior and exchange rate risks [PDF]

open access: yes
We propose a new model of chartist-fundamentalist-interaction in which both groups of traders are allowed to select endogenously between different forecasting models and different investment horizons.
Demary, Markus
core  

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang   +5 more
wiley   +1 more source

Two Hundred Eighty Characters of Environment: Relative Environmental Performance, Strategic Communication, and Firm Value

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo   +3 more
wiley   +1 more source

The Influence of Regional Digital MSME Ecosystems on Tax Compliance and Fiscal Contribution of MSMEs in DI Yogyakarta: The Mediating Role of Tax Literacy and Financial Inclusion

open access: yesJournal the Winners
This study examines the role of a regional digital MSME ecosystem in shaping tax compliance and fiscal contribution among micro, small, and medium enterprises in the Special Region of Yogyakarta, with particular attention to the mediating roles of tax ...
Muh Adzam
doaj  

Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley   +1 more source

The EU Financial Transactions Tax as An Unsuitable and Unnecessary Proxy Tax

open access: yes, 2016
In 2011, the European Commission presented its proposal for an EU financial transaction tax (FTT). This article analyzes the recent developments as regards the approval of that EU FTT, and the main concerns that the proposed tax gives rise to ...
De La Feria, R, Ness, R
core   +2 more sources

Unlocking Investment for the Water‐Energy‐Food‐Ecosystems Nexus: Key Drivers of Blended Finance for Sustainable Development

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Blended finance has emerged as a strategic solution to the multifaceted challenges of projects that navigate the intricate interplay of water, energy, food, and ecosystems, ultimately contributing to the achievement of Sustainable Development Goals (SDGs).
Paolo Gnutti Sandiumenge   +3 more
wiley   +1 more source

EU Financial Transaction Tax: An effective means to curb speculation in financial markets?

open access: yes, 2018
The global financial crisis of 2007/08 revealed the necessity of improved stabilisation and regulation of the global as well as European financial markets.
Schleimer, Sabrina
core  

Organizational Policies and Environmental Innovation: The Mediating Role of Environmental Partnerships

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although cross‐sector collaborations drive innovation, organizational policies as legitimation signals attracting such collaborations remain unexplored. This study examines the mediating role of environmental partnerships between organizational policies and environmental innovation.
Jose Nicolas Pacheco   +3 more
wiley   +1 more source

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