Results 61 to 70 of about 1,268 (211)

Human Agency Drivers for Eco‐Innovation: The Role of Environmental Entrepreneurship Orientation and Green Human Resource Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how human agency drives eco‐innovation by analyzing the mediating role of green human resource management (HRM) in the relationship between environmental entrepreneurship orientation (EEO) and eco‐innovation. By integrating resource orchestration theory with the Ability–Motivation–Opportunity (AMO) framework, the study ...
Ana Labella‐Fernández   +3 more
wiley   +1 more source

Don't Just Train, Inspire: The Critical Role of Motivation in Corporate Green Behavior

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how green training influences corporate green behavior, with a particular focus on the mediating role of organizational green motivation. Drawing on the resource‐based view and the ability‐motivation‐opportunity framework, we propose a model in which green training builds environmental capability and fosters motivation ...
Marta Mas‐Machuca   +2 more
wiley   +1 more source

El papel del gasto público en el desarrollo sostenible y resiliente en Costa Rica

open access: yesAbra
Esta investigación revisa algunos mecanismos con los cuales la política fiscal puede contribuir a través del gasto público, con el logro de los Objetivos del Desarrollo Sostenible y la Agenda 2030. Particularmente, interesan los ODS orientados a mitigar
Marjorie Hartley-Ballestero
doaj   +1 more source

Consumer‐Orientation Effects in Sustainable Beer Valuation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether consumers' valuation of a product‐level sustainability claim differs according to their beer‐consumption orientation. Using a discrete choice experiment with 1046 Spanish beer consumers, we estimate conditional logit and panel mixed logit models to analyse willingness to pay for a sustainability claim in beer.
Ángel Sabino Mirón Sanguino   +3 more
wiley   +1 more source

Measuring Corporate Energy Transition Through Web‐Based Evidence and Large Language Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper proposes a scalable method to measure firm‐level engagement with the energy transition using corporate website disclosures and large language models (LLMs). We construct a restrictive, policy‐aligned rubric that codes evidence of (i) energy efficiency improvements, (ii) decarbonization and emissions‐reduction strategies, and (iii ...
Xavier Martínez‐Barbero   +2 more
wiley   +1 more source

Modelo para estimar el desempeño fiscal municipal utilizando un método de regresión lineal múltiple

open access: yesEconomía, Sociedad y Territorio
La presente investigación tiene como objetivo la determinación de un modelo pronóstico para ayudar a las haciendas municipales a anticipar su desempeño en evaluaciones fiscales e implementar acciones para mejorar los resultados en su gestión local.
Guadalupe de Jesus Madrigal Delgado
doaj   +1 more source

When Does SDG Adoption Increase ESG Risk? The Mediating Role of Risk Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate engagement with the United Nations' Sustainable Development Goals (SDGs) has expanded rapidly, yet its implications for firms' environmental, social and governance (ESG) risk remain insufficiently understood. Prior research has focused on the performance outcomes of SDG adoption while largely overlooking its potential to generate ESG
Francisco J. López‐Arceiz   +1 more
wiley   +1 more source

Derecho tributario procesal y coordinación fiscal en México: controversias e interpretaciones jurisdiccionales en torno al Impuesto sobre Ingresos Mercantiles (ISIM), 1948-1959

open access: yesHistoria Mexicana El Colegio de México
El objetivo del presente artículo es estudiar el modelo procesal fiscal en México durante el siglo XX por medio del análisis de diversas controversias entre las autoridades fiscales federales y los contribuyentes del Impuesto Sobre Ingresos Mercantiles (
María del Ángel Molina Armenta
doaj   +1 more source

Geometry‐Based Neural‐Network Prediction of Electron Localization Function Topology in Dense Hydrogen

open access: yesChemistry – A European Journal, EarlyView.
We present a machine‐learning framework that predicts the electron localization function (ELF) of dense hydrogen directly from atomic geometry, bypassing explicit electronic‐structure calculations. Trained on ab initio data for fluid hydrogen across multiple pressures, the model achieves high accuracy and reveals pressure‐dependent nonlocal ...
Xiaoyu Wang   +5 more
wiley   +1 more source

Substituent‐Dependent SERS Kinetics of Citrate‐Stabilized Gold Nanoparticles: Balancing Hotspot Formation and Colloidal Flocculation

open access: yesChemistry – A European Journal, EarlyView.
Reporter chemistry controls the operational window of liquid‐phase SERS. Para‐substituted benzenethiols induce distinct AuNPs colloidal regimes, ranging from delayed but stable hotspot formation to rapid flocculation‐dominated signal decay. The balance between SERS‐active‐state formation and colloidal loss defines whether a reporter provides reliable ...
Irene Calderon Gonzalez   +2 more
wiley   +1 more source

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