Results 121 to 130 of about 17,806 (264)

Practising Digital Product Passport for Circular Supply Chain: Ecosystem Orchestration Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Digital product passports (DPP) are emerging as an important tool to support industries in realising circular supply chain (CSC) practices. However, small and medium‐sized enterprises (SMEs) remain constrained by various challenges in implementing DPP.
Martin Agyemang, Daniel Faibil, Richard Asante, Cristina Iodice   +3 more
wiley   +1 more source

Pricing strategies of the tobacco companies in response to cigarette excise tax increases in Montenegro. [PDF]

PLoS One
Čizmović M, Mugoša A, Vukčević M, Vulović V.   +3 more
europepmc   +1 more source

Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco, Luca Galati, Lorenzo Dal Maso, Marco Maria Mattei   +3 more
wiley   +1 more source

How state and local affirmative litigation can rein in illicit flavoured e-cigarettes. [PDF]

Tob Control
Schroth KRJ, Proshansky E.
europepmc   +1 more source

Climate Adequacy and Market Risk: Are They Related? Empirical Evidence From the European Equity Market Before and After the Adoption of the Paris Agreement

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini, Igor Gianfrancesco, Antonia Patrizia Iannuzzi, Vittorio Dell'Atti   +3 more
wiley   +1 more source

Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]

PLoS One
Kollruss T.
europepmc   +1 more source

Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky, Sabrina Khemiri, Doaa Shohaieb   +2 more
wiley   +1 more source

The policy construction of illegal markets: Exploring variation, success, failure, and unintended consequences. [PDF]

Proc Natl Acad Sci U S A
Paoli L, Reuter P.
europepmc   +1 more source

Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman, Terri Trireksani, Hadrian Geri Djajadikerta   +2 more
wiley   +1 more source

Access to assistive technology in Africa: findings from evidence-informed deliberative dialogues on trade and fiscal policies. [PDF]

Front Rehabil Sci
Gaiotto EMG, Gabriel M, Fernandes MFP, de Andrade OG, Hedlund Jardim N, Ramos VD, Souza NM, Aguiar BGA.   +7 more
europepmc   +1 more source