Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
How to work with intangible software in public health systems: some experiences from India. [PDF]
Health Res Policy Syst, 2022 Ramani S +14 more
europepmc +1 more source
Seeking Excellence: Improving Objectivity in Player Analysis in Professional Basketball [PDF]
, 2018 This thesis details the creation and testing of an original statistical metric for analyzing individual basketball players in the National Basketball Association (NBA) by both their commonly measured statistics and their so-called “intangibles.” By using
Cook, Nathan
core +1 more source
Organizational Resilience to Exogenous Shocks: The Role of Environmental Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This research examines the influence of environmental performance on organizational resilience during an exogenous shock. Drawing on the natural resource–based view, a sample of 3920 firms from 11 sectors and 19 countries is analyzed. This study employs OLS regressions and Cox proportional hazard models to test the effect of environmental ...
Tim Schroll
wiley +1 more source
Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets [PDF]
, 2000 Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents.
Higson, A. W., Mathews, M. R.
core
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Bank Tax Cuts Loopholes, Reduces Rates: Proposal Also Provides Unneeded Help to Big Banks [PDF]
, 2012 Outlines how the Financial Institutions Tax, designed to close loopholes in the corporate franchise tax and lower rates for banks, would affect state revenues.
Zach Schiller
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley +1 more source
Did the COVID-19 Pandemic Impact the Caliber of Trainees Taken During Match 2021? A Survey of General Surgery Residency Program Directors. [PDF]
Am Surg, 2023 Ferry AM +8 more
europepmc +1 more source