Results 221 to 230 of about 1,351,044 (341)

Accounting for Carbon Emissions Through Green Supply Chain Management: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT With the growing regulatory interest in supply chain carbon footprint, we provide a foundation for future enquiry into the role of green supply chain management (GSCM) on carbon accounting. We conduct a systematic literature review on a final set of 113 articles published between 2010 and 2024 using the Web of Science (WoS) and Scopus ...
Millie Liew, June Cao
wiley   +1 more source

Climate Risk and Tax Avoidance of Climate‐Sensitive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley   +1 more source

Does Twin Transition Facilitate Exporting? The Case of Logistics Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms need to overcome two hurdles to enter foreign markets: deciding whether to export and the intensity of their export sales. Although logistics plays a crucial role in exporting, the link between logistics innovation and exporting remains unexplored.
Areti Gkypali   +2 more
wiley   +1 more source

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