Results 81 to 90 of about 11,203 (255)

Greening Under Pressure: Climate Change Exposure and Eco‐Innovation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores the impact of climate change exposure on corporate eco‐innovation. Recognizing the urgent need to address climate change, we examine how firms directly respond to climate risks through eco‐innovation. Our findings indicate that climate change exposure is positively associated with corporate eco‐innovation.
Pietro Perotti, Fanis Tsoligkas, Kangding Wang   +2 more
wiley   +1 more source

Charting the Course: Real‐World Application of Sustainability and Innovation Principles in the Portuguese Blue Economy Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT The blue economy has emerged as a key sector for linking sustainability and innovation, yet existing research has largely overlooked how firms operationalize these processes in practice. This study addresses that gap by asking: How do Portuguese blue economy firms embed sustainability‐oriented innovation (SOI) into their strategies, and what ...
Jennifer Nicole Elston, Hugo Emanuel dos Reis Sales da Cruz Pinto, Carla Filipa Sequeira Valente Nogueira   +2 more
wiley   +1 more source

The Lived Experiences of Internal Auditors in Frontier Markets: A Hermeneutic Phenomenological Typology Study from Zambia

Journal of Arts, Humanities and Social Science
This study explores the lived experiences of internal auditors in frontier-market contexts, drawing empirical insights from firms listed on the Lusaka Securities Exchange in Zambia.
Muyinda P. Muyanga, Jason Mwanza, Austin Mwange   +2 more
doaj   +1 more source

Is Circular Also Sustainable? Assessing Circularity and Sustainability to Enhance Legitimacy in Agri‐Food Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food industry faces major sustainability challenges, requiring a shift in companies' approach. Circular economy principles offer a promising path by enhancing resource efficiency, reducing waste, and valorizing by‐products. However, the integration of sustainability and circularity practices remains limited, especially in developing ...
Maria Elena Latino, Marta Menegoli, Maria Laura Giangrande   +2 more
wiley   +1 more source

Scholarly Discourse of Remote Forensic Auditing and Fraud Schemes in Remote Workforce: A Scoping Review

International Journal of Applied Research in Business and Management
Practical and empirical question dominating the discussion is whether or not the remote forensic auditing techniques and capabilities in detection of fraud schemes in remote workforce.
Jean Damascene Mvunabandi
doaj   +1 more source

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio, Anum Zaffar, Marco Ferretti   +2 more
wiley   +1 more source

Artificial Intelligence and Environmental, Social, and Governance: A Hybrid Bibliometric Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of research on artificial intelligence (AI) and Environmental, Social, and Governance (ESG) by creating a knowledge map of the field. Using a systematic–bibliometric approach, we quantitatively analyzed a total of 129 documents, which collectively were cited 4276 times (2017–2024).
Qiang (John) Wu, Muhammad Sualeh Khattak, Muhammad Anwar, Pascal Nevries   +3 more
wiley   +1 more source

Environmental Sustainability in Wineries: How Contingency Factors and Environmental Management Accounting Tools Influence Environmental Performance?

Business Strategy and the Environment, EarlyView.
ABSTRACT How do wineries design sustainability practices and use environmental management accounting (EMA)? This study addresses that question by analyzing the influence of contingency factors on the adoption of sustainability practices and the use of EMA tools to improve the environmental performance of wineries. The research was carried out through a
Andréia Cittadin, Fabricia Silva da Rosa, Januario Monteiro   +2 more
wiley   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh, Salwa Saleh Almasabi, Ajay Kumar Patel, Priyanka Malik   +3 more
wiley   +1 more source

Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern)

Revista Transilvană de Ştiinţe Administrative, 2017
The main objective of this article is to analyze the evolution of internal auditing in the Romanian public administration between 2006 and 2015, as well as its contribution towards reaching the objectives of central and local public organizations ...
Felicia Cornelia Macarie, Octavian Moldovan   +1 more
doaj