Results 271 to 280 of about 717,876 (348)

Can Sustainability Disclosure Affect Crowdfunding Success?

open access: yesBusiness 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

Accounting for Climate Change: A Temporal Analysis of the Literature

open access: yesBusiness 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

Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation

open access: yesBusiness 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

INTELLECTUAL CAPITAL IN TURKISH PRIVATE BANKS

open access: hybrid, 2010
Fethi Çalışır   +4 more
openalex   +1 more source

Accounting for Carbon Emissions Through Green Supply Chain Management: A Systematic Literature Review

open access: yesBusiness 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

open access: yesBusiness 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

Advancements in Silicon Anodes for Enhanced Lithium‐Ion Batteries Performance: Innovations Toward Next‐Gen Superbatteries

open access: yesBattery Energy, EarlyView.
Advancing Anode Materials for Next‐Generation Energy Storage Applications. ABSTRACT Silicon (Si)‐based materials have emerged as promising alternatives to graphite anodes in lithium‐ion (Li‐ion) batteries due to their exceptionally high theoretical capacity.
Norshahirah Mohamad Saidi   +5 more
wiley   +1 more source

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