Results 171 to 180 of about 8,806 (304)

Political Appointment of Executives, Green Action and Firm Performance: Evidence From the World Bank Enterprise Survey

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental sustainability and political influence increasingly shape corporate strategy, yet the link between politically appointed executives and firms' environmental actions remains underexplored. This study investigates whether political appointments to top executive positions influence the adoption of green action initiatives and how ...
Post Raj Pokharel   +3 more
wiley   +1 more source

Understanding the Corruption Meaning among Malang City People in a Sociocultural Context: A Communicative Phenomenological Study using the Gadamer Approach

open access: yes, 2017
This research was aimed to reveal the understanding of corruption by Malang City people as the conscious understanding from expressions or statements.
., Antoni   +2 more
core  

Unpacking the Process of Integrating Sustainability into Management Control Systems: A Literature Review and an Analytical Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia   +3 more
wiley   +1 more source

Questioning the Meaning of Financial or State Economic Losses in Corruption Crimes After the Constitutional Court Decision Number 25/PUU-XIV/2016

open access: yes
The Constitutional Court Decision Number 25/PUU-XIV/2016 has changed Articles 2 paragraphs (1) and 3 of the Eradication of Corruption Crime Law from formal criminal act to material criminal act, so that state losses must be interpreted as actual losses ...
Airlangga, Rendy   +3 more
core  

Evaluating the Impact of Sustainability on the Financial Value of Brands: Activity‐Based or Customer Perception Metrics?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley   +1 more source

Understanding perceptions of corruption

open access: yes, 2011
Corruption has been on the agenda of social scientists for a long time (Gardiner 1967; Heidenheimer 1970; Roebuck and Barker 1974). So far, the socio-scientific study of this phenomenon has remained the domain of political scientists and, more recently ...
Dormaels, Arne, Easton, Marleen
core  

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

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