Results 91 to 100 of about 56,936 (321)
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Competitive Analysis of the Online Leasing Problem for Scarce Resources. [PDF]
Int J Environ Res Public Health, 2023 Lu J, Chen N, Feng X.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES
Ekonomìka Harčovoï Promislovostì, 2017 The article compares operating and financial leasing, identifies their advantages and also analyzesthe stages of the development of leasing. The correspondent accounts of operational and financial leasingare provided to lessor and lessee.
Y. Melnyk, A. Luk’yanov
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Little is known about consumer preferences for combinations of circular business model patterns, despite their potential to benefit the design of product services. This study examines consumer preferences for product‐as‐a‐service offers, combined with circular product attributes, across Sweden and the Netherlands.
Steven Sarasini +5 more
wiley +1 more source
Connecting Thoughts and Actions: A Managerial Process Model on Circular Business Model Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT Addressing environmental grand challenges such as resource scarcity requires circular business model innovation (CBMI) that enables firms to efficiently close and slow resource cycles through novel activity systems. Drawing on a grounded theory approach based on 59 in‐depth interviews with top managers from Swiss SMEs, we developed a process ...
Fabian Takacs, Karolin Frankenberger
wiley +1 more source
Aspek Hukum Kontrak Leasing dan Kontrak Financing
UIR Law Review, 2018 Leasing Contract and Financing Contract is an Innominaat Contract. Both of this contract have a different goals, characteristic and regulation. Leasing Contract is identical with common Lease Contract, but with an option (Finance Lease) and without an ...
Admiral
doaj +1 more source
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
ANALYSIS OF CONCEPTUAL AND TECHNICAL (IN)CONSISTENCIES IN THE IFRS 16 “LEASES†ACCOUNTING MODEL [PDF]
Annals of the University of Oradea: Economic Science, 2017 The purpose of this research is to identify a set of viable arguments for a critical analysis of the new standard in terms of the needs of users of financial statements, but also to clarify a number of conceptual and technical issues that we will have to
Ștefan Bunea
doaj
Condition-based maintenance policy for a leased reman product. [PDF]
Heliyon, 2021 Husniah H +3 more
europepmc +1 more source