Results 111 to 120 of about 629,376 (246)
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
The Intangible Assets Accounting and Fair Value Income
, 2004 There are three valuation methods of intangible assets. They are cost approach, market approach and income approach. Their common valuation concept is the fair value and its general concept is the present value. The difference between the corporate value
上野, 清貴
core
Intangible assets and organizational citizenship behavior: A conceptual model. [PDF]
Heliyon, 2020 Tefera CA, Hunsaker WD.
europepmc +1 more source
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti +2 more
wiley +1 more source
Intangible Assets and Performance in Nonprofit Organizations:A Systematic Literature Review. [PDF]
Front Psychol, 2020 Buonomo I +3 more
europepmc +1 more source
Supply Chain Network, ESG Scores and Financial Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
Accounting of Internally Generated Intangible Assets at Public Universities in the Czech Republic
Littera Scripta, 2013 Public universities in the Czech Republic register every year hundreds of internally generated patents for inventions, utility models or industrial designs, prototypes or functional.
Marie Padrtová
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
, 2020 A continuacion se va a presentar un ensayo con descripcion sobre la norma actualizada de activos intangibles, esto debido a la implementacion de las Normas Internacionales de Informacion Financiera, se hace enfasis en el caso de Colombia.Next, an essay ...
Nieto Suarez, Diana Marcela
core +1 more source