Results 131 to 140 of about 262,951 (346)

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

More Than 10 Years on: Does a State‐of‐the‐Art Review and Synthesis Offer New Frameworks to Guide Future Design for Remanufacturing Research?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie   +4 more
wiley   +1 more source

Environmental liability and the capital structure of firms [PDF]

open access: yes
A number of countries have recently introduced legislation which holds polluters liable for the costs of cleaning up environmental damage they have caused. While in principle this gives polluters appropriate incentives to reduce the risk of environmental
Ulph, Alistair, Valentini, Laura
core  

Deterring and Compensating Oil Spill Catastrophes: The Need for Strict and Two-Tier Liablility [PDF]

open access: yes, 2011
The BP Deepwater Horizon oil spill highlighted the glaring weakness in the current liability and regulatory regime for oil spills and for environmental catastrophes more broadly.
Kip, Viscusi, W.   +1 more
core  

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Liability for Environmental Damage

open access: yes, 2018
Gehring, Thomas, Doeker, Günther
openaire   +2 more sources

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

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