Results 111 to 120 of about 37,929 (311)

Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng   +4 more
wiley   +1 more source

Policy Making Without Legislating; the Self-regulation of Commercial Property Leasing [PDF]

open access: yes
The terms of a commercial property lease covers aspects such as rent, alterations to premises and the ability to leave; consequently they have a significant impact on cash flow and the ability of a business to develop.
Cathy Hughes, Neil Crosby
core  

Leasing und asymmetrische Informationsverteilung [PDF]

open access: yes, 2006
Steigende Leasingquoten trotz der schwachen konjunkturellen Entwicklung der letzten beiden Jahre in Deutschland werfen die Frage auf, wie sich dieser Trend erklären lässt. Die klassischen Argumente für Leasing, wie z.B.
Hartmann-Wendels, Thomas, Winter, Jens
core  

African Twist of Circular Economy: Insights, Policies and Recommendations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While the circular economy (CE) has gained traction, this paper argues that mainstream CE approaches risk being misaligned in the African context. Drawing on a mixed‐methods synthesis of empirical studies, policy documents and cross‐country examples, the study shows that Africa's CE transition is fragmented and uneven, leaving the continent at
Michael Odei Erdiaw‐Kwasie   +4 more
wiley   +1 more source

Beyond a Technocentric Transition: A Diverse Economies Perspective for Social Justice in Circular Economy Business Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The circular economy, dominated by capitalocentric, technocentric, and eco‐modernist discourses, risks perpetuating systemic injustice because of its limited consideration of the social and of what is possible. In this article, we examine how social justice can be embedded into circular business models (CBMs)—key drivers of the circular ...
Fernando C. Lit   +3 more
wiley   +1 more source

Neural Networks and their application in the fields of corporate finance [PDF]

open access: yes
This article deals with the usefulness of neuronal networks in the area of corporate finance. Firstly, we highlight the initial applications of neural networks. One can distinguish two main types: layer networks and self organizing maps.
Eric Severin
core  

Evaluation of Circular Pathways for Heavy‐Duty Vehicle Batteries in Europe Using a Multi‐Method Simulation Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular battery strategies have become of major interest focusing on material availability while increasing economic and environmental benefits. In this context of circular economy, one main challenge for automotive original equipment manufacturers is that the most profitable handling strategy along the lifecycle is unknown.
Michael Lieder   +2 more
wiley   +1 more source

Beyond the Board: Does CEO‐CFO Tenure Staggering Curb ESG Greenwashing?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing threatens the credibility of corporate environmental strategies and ESG disclosure by creating a disconnect between symbolic claims and substantive action. Existing research mainly focuses on external pressures and formal governance mechanisms, with limited attention to the relational structure of the top management team ...
Zhe Sun   +4 more
wiley   +1 more source

Optimización tributaria por efecto del leasing financiero

open access: yes, 2006
El Leasing Financiero, objeto principal del presente trabajo, corresponde a lo que realmente implica el Arrendamiento Mercantil, que es una técnica de financiación que opera mediante un contrato por el cual, una sociedad especializada se obliga a ...
Saona Gabela, Germán Francisco   +1 more
core   +1 more source

SPECIFICS OF CURRENCY RISK MANAGEMENT IN INTERNATIONAL LEASING TRANSACTIONS

open access: yesВестник университета, 2019
The article covers possible ways of managing currency risks in international leasing transactions. Impact of the global financial crisis on international leasing markets is described.
V. Vesina
doaj  

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