Results 71 to 80 of about 25,634 (302)

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram, Irmak Aksoy, Yavuz Selim Balcıoğlu   +2 more
wiley   +1 more source

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

International 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  

Strategic Shift: The Power of Green Strategy on Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley   +1 more source

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

Business 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, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

Trade-related valuations and the treatment of goodwill [PDF]

, 2004
Guidance Note 1 of the Red Book states that the valuation of an operational entity includes four components: the land and buildings; the trade fixtures and fittings; the trading potential, excluding personal goodwill; and the benefit of any transferable ...
Goodacre, Alan, Dunse, Neil A, Hutchison, Norman E   +2 more
core   +1 more source

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

Business 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, Anna Hannula, Johanna Kujala   +2 more
wiley   +1 more source

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

Business 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, Nilay Bıçakcıoğlu‐Peynirci, Ozge Ozgen   +2 more
wiley   +1 more source

Breaking down the goodwill emerging from an Italian business combination. [PDF]

, 2009
Starting from the theoretical assumptions developed in the previous chapters of the book, the chapter focuses its attention on a business combination that involved two large Italian bank groups in 2007, namely, Unicredit and Capitalia.
VERNIZZI, Silvia
core  

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

Business 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

ASPECTS CONCERNING THE EVALUATION AND ACCOUNTING OF GOODWILL [PDF]

Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2022
In relation to the concept of “goodwill”, there have been many debates for decades, and it continues to be, nowadays, a topic of real interest for various categories of information users, especially in the conditions of the current economy where the ...
Mariana BANUTA
doaj