Results 261 to 270 of about 742,429 (347)
Can Sustainability Disclosure Affect Crowdfunding Success?
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has emerged as a critical element in entrepreneurial finance, yet its role in reward‐based crowdfunding (RBC) remains underexplored. Existing studies on sustainability and crowdfunding primarily focus on equity‐based models, specific project types, or single‐country analyses, leading to mixed findings and limited ...
Simona Barone
wiley +1 more source
Balancing innovation and exploitation in the fourth industrial revolution: Role of intellectual capital and technology absorptive capacity. [PDF]
Technol Forecast Soc Change, 2020 Mahmood T, Mubarik MS.
europepmc +1 more source
Accounting for Climate Change: A Temporal Analysis of the Literature
Business Strategy and the Environment, EarlyView.ABSTRACT This study presents a systematic literature review of articles related to accounting for climate change. By adopting the theoretical lenses of the actor–network theory, this study investigates the primary actors influencing management research on accounting for climate change and how their roles have evolved over time considering major ...
Ubaldo Comite +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (CSRD) shift.
Rodolfo Damiano, Giuseppe Valenza
wiley +1 more source
Evidence in Asian Food Industry: Intellectual Capital, Corporate Financial Performance, and Corporate Social Responsibility. [PDF]
Int J Environ Res Public Health, 2020 Tsai CH, Mutuc EB.
europepmc +1 more source
The impact of Intellectual Capital measurement on the financial markets: a meta-analysis approach
, 2010 Stefania Veltri
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT With the growing regulatory interest in supply chain carbon footprint, we provide a foundation for future enquiry into the role of green supply chain management (GSCM) on carbon accounting. We conduct a systematic literature review on a final set of 113 articles published between 2010 and 2024 using the Web of Science (WoS) and Scopus ...
Millie Liew, June Cao
wiley +1 more source
Climate Risk and Tax Avoidance of Climate‐Sensitive Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley +1 more source
Why Context Matters in Industrial Energy Efficiency: A Framework for Electric Motor Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Energy efficiency is one of the most effective means for achieving sustainability goals, yet its adoption, particularly in electric motor systems, remains limited. Insights into the dynamics between contextual elements and efficiency measures can lead to more informed decision‐making.
Davide Accordini +2 more
wiley +1 more source