Results 161 to 170 of about 19,628 (305)

Sustainable Innovation and Impact on Triple Bottom Line Performance: Are Innovation Types Simple Mediators?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the way sustainable innovation, conceptualized as a second‐order construct integrating sustainable orientation and innovation culture, impacts triple bottom line (TBL) performance. It also examines the mediating roles of product, process, organizational, and marketing innovations.
Nuno Fernandes Crespo   +1 more
wiley   +1 more source

Issues in Intangible Assets and Their Implications on Policy in Developing Economies [PDF]

open access: yes
This paper discusses the importance of intangible assets and their implications on policy in developing countries. Intangible assets refer to assets that lack physical form but hold value for companies and nations, such as patents, brand value, know-how,
HARADA, Tetsuya   +5 more
core  

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

Net‐Zero Transition and Its Impact on Firms' Energy Efficiency and Economic Growth Within the Framework of Sustainable Development Goals: A Systematic Literature Review and Bibliometric Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief   +3 more
wiley   +1 more source

Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes

open access: yes
This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards ...
Nistor, Cristina Silvia   +2 more
core  

The Joint Effect of Buyer Quantitative and Qualitative Information Disclosure on Suppliers' Green Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' strategic decision‐making relies not only on their own information but also on that disclosed by supply chain partners. While research recognizes buyers' importance in green innovation, the impact of their information disclosure remains underdeveloped. Drawing on the extended resource‐based view, this study investigates the joint effect
Yang Yang, Yan Jiang
wiley   +1 more source

Nonfood Geographical Indications as Collective Sustainability Strategies: Governance as a Strategic Capability for Territorial Competitive Advantage

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Nonfood geographical indications (GIs) are increasingly emerging as collective sustainability strategies. They enable territories to transform cultural and productive heritage into sources of long‐term competitive advantage. While existing research recognises their regulatory and cultural relevance, limited attention has been paid to how ...
Giovanni Peira, Alessandro Bonadonna
wiley   +1 more source

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