Results 51 to 60 of about 149 (144)
New Solutions for Old Problems: Exploring Business Model Innovation in Food Sharing Platforms
ABSTRACT Food insecurity and food waste are among the main contemporary global challenges facing us. Although problematic for societies over a long period, their greater prominence in the post‐pandemic scenario makes the need to find appropriate solutions, at both supply and consumption levels, increasingly urgent. Thus, while not new, there has been a
Cecilia Grieco, Alberto Morgante
wiley +1 more source
Sustainability Orientation, Sustainability Implementation, and Brand Image in Service Firms
ABSTRACT This paper uses legitimacy theory and cognitive dissonance theory to explore the relationship between sustainability orientation, sustainability implementation, and brand image in the service sector. Specifically, we examine the mediating role of implementation—the translation of strategic intent into actionable practices—on customers ...
Sandeep Jagani, Vafa Saboori‐Deilami
wiley +1 more source
Capital Income Tax Coordination and the Income Tax Mix
Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes.
Huizinga, Harry, Nielsen, Søren Bo
openaire +3 more sources
ABSTRACT This study examines the impact of executive compensation (EC) and corporate circular economy performance incentives (CCEPI) on corporate circular economy initiatives (CCEI) and corporate circular economy performance (CCEP) by integrating legitimacy theory and the resource‐based view.
Emmanuel A. Morrison+2 more
wiley +1 more source
Restoring Food System Resilience in a Turbulent World: Supply Chain Actors' Shared Responsibility
ABSTRACT Ecological and economic crises increasingly affect the long‐term resilience of the food supply chain. This qualitative study draws on semistructured interviews and public evidence to analyse the perspectives of British supply chain actors. Asking which pathways towards food system resilience arise and which forms of social and environmental ...
Steffen Hirth+6 more
wiley +1 more source
ABSTRACT This study presents a blueprint for an early‐stage business model focused on repurposing second‐life electric vehicle (EV) batteries for solar‐energy storage in Bottom of the Pyramid (BoP) markets. Addressing the critical need for affordable and sustainable energy solutions there, the research integrates principles of strategic and innovation ...
Arne Jeppe, Heike Proff
wiley +1 more source
Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello+2 more
wiley +1 more source
ABSTRACT Research on business models for sustainability (BMfS) has primarily focused on the conceptual aspects and sustainability potential of BMfS rather than their actual impact. There is a need to understand whether BMfS have less environmental impact on society than conventional business models and in what context and conditions they can reduce ...
Emma Johnson, Oksana Mont
wiley +1 more source
Environmental Violation and Cost of Equity Capital—Evidence From Europe
ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley +1 more source
Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio+2 more
wiley +1 more source