Results 51 to 60 of about 34,495 (249)

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi   +2 more
wiley   +1 more source

Exploring Biodynamic Response (Apparent Masses) of a Seated Human Body Exposed To External Excitation in Vertical Direction

open access: yesInternational Journal of Industrial Engineering and Production Research, 2018
In the present work, the biodynamic response behavior of seated human body subject to vibration in vertical direction have been extensively examined. The biodynamic response parameter of seated human body have been analyzed in terms of apparent masss (AM)
Mangesh Phate, Pratik Gaikwad
doaj  

Value relevance do nível de disclosure das combinações de negócios e do goodwill reconhecido nas empresas brasileiras [PDF]

open access: yes, 2015
Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Administração, Florianópolis, 2015.O Brasil convergiu suas normas contábeis aos padrões internacionais do International Accounting Standards ...
Souza, Maíra Melo de
core  

The Grey Zone of Stakeholder Engagement: Misalignment as a Manifestation of Greyness in Stakeholder Collaboration

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study identifies and conceptualises the grey zone of stakeholder engagement and explores how it manifests in a collaborative context related to the promotion of a circular economy. While prior research on stakeholder engagement has highlighted the positive, value‐creating bright side or the harmful dark side of stakeholder engagement, we ...
Annika Blomberg   +2 more
wiley   +1 more source

Reciprocity on the Edge of Distance Paradox: How Sustainability Motives and Hypocrisy Shape Consumer Responses to Nearshoring

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan   +2 more
wiley   +1 more source

Uma reflexão teórica sobre os conceitos de Goodwill e Capital Intelectual: elementos de natureza intangível [PDF]

open access: yes, 2004
TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisExiste uma preocupação constante por parte de profissionais e pesquisadores, do mundo inteiro, sobre os ativos de natureza intangível.
Turnes, Ana Carolina
core  

ESG Governance and Employee Trust in the CEO: Strategic Complementarity in Firm Value

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether ESG governance and employee trust in the CEO jointly shape firm value. Using a panel of Korean listed firms from 2019 to 2021, we combine ESG governance evaluations, employee‐review‐based trust indicators, and both market‐based and accounting‐based outcomes.
Jaehyun Park
wiley   +1 more source

Political Appointment of Executives, Green Action and Firm Performance: Evidence From the World Bank Enterprise Survey

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental sustainability and political influence increasingly shape corporate strategy, yet the link between politically appointed executives and firms' environmental actions remains underexplored. This study investigates whether political appointments to top executive positions influence the adoption of green action initiatives and how ...
Post Raj Pokharel   +3 more
wiley   +1 more source

Setting new rules for Goodwill accounting : the british experience. [PDF]

open access: yes
Cette étude a pour objet d'analyser le processus de développement de la norme relative au goodwill par l'Accounting Standards Board (ASB) britannique (FRS 10, 1997), plus précisément le processus d'émergence et d'acceptation d'une solution (activation ...
Bouden, Inès   +1 more
core  

The Multifaceted Role of Trust in Circular Ecosystems: A Systematic Literature Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular ecosystems connect diverse actors who collaborate to close resource loops and pursue sustainable goals without centralized control. Such arrangements entail heightened interdependence and uncertainty, making trust, understood as the willingness to accept vulnerability based on positive expectations of others' behavior, a critical ...
Inken Hoeck, Tassilo Schuster
wiley   +1 more source

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