Results 61 to 70 of about 143,042 (303)
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Exploring the Role of Green Training on Organizational Resilience: A Multisectoral European Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The double transition paradigm has imposed to redefine the rules to compete. The demand for green skills, driven by European policy targets, currently outpaces the supply available in the labor market. This study surveys European companies across multiple sectors to assess the role of green training, a key element of green human resource ...
Giulia Alessandri +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Differentiating brand assets from goodwill assets: the artefact based approach to the accounting recognition of marketing related assets [PDF]
, 2008 This article was submitted to and presented at the Canadian Academic Accounting Association (CAAA) Annual Conference.The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological ...
El-Tawy, N, Tollington, T
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Narrating the real corporate story
, 2008 Companies are being pressed to be more transparent in their annual reporting and, at the same time,interest is moving from the formal accounts to the narrative sections, partly in response to the increasing importance of the intangible assets not on ...
Ambler, Tim, Neely, Andrew
core +1 more source
Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
Business Strategy and the Environment, EarlyView.ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley +1 more source