Results 81 to 90 of about 31,185 (255)

ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs

SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019
This research intended to observe the Accounting Information Quality during 2018, first year implementation of Indonesian Financial Accounting Standard for Micro Small and Medium Entity (SAK EMKM). This is a quantitative research using survey.
Wita Ramadhanti, Kurniawan Kurniawan, Mukhrodin Mukhrodin, Sri Murni Setiyawati   +3 more
doaj   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

DIPERLUKAN PENDEKATAN KEBIJAKAN ADAPTIF UNTUK PENGUATAN MODAL UMKM DI KABUPATEN SLEMAN

Jurnal Kawistara, 2018
This paper examines implementation of micro credit policies of non-bankable Small Medium Enterpries (SME’s) in Sleman Regency in 1999-2000. It explores the impact of dynamic policy changing on rates, collateral, and legal aspects as the requirements to ...
Suci Iriani Sinuraya, Muhadjir Darwin, Yeremias T Keban, Sukamdi Sukamdi   +3 more
doaj   +1 more source

Addressing the Energy Trilemma: The Role of Entrepreneurship, Regulation, and Climate Finance

Business Strategy and the Environment, EarlyView.
ABSTRACT Balancing energy security, energy equity, and environmental sustainability has become increasingly challenging as economies pursue low‐carbon growth amid climate risk and persistent disparities in access to modern energy. Although entrepreneurship is widely recognized as a driver of innovation, its role in addressing the energy trilemma ...
Kingsley Imandojemu, Aliyu Akorede Rufai, Felix Orole, Romanus Osabohien   +3 more
wiley   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

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

Innovating for Net‐Zero: Collaborative and Digital Decarbonisation Strategies in Sunset Industries' Global Value Chains

Business Strategy and the Environment, EarlyView.
ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal, Narain Gupta, Ashem Emmanuel Egila, Jianwen Zheng, Attique ur Rehman, Justin Zuopeng Zhang, Remsei Sándor   +6 more
wiley   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Sustaining Circular Innovation Under Volatile Market Conditions: The Critical Role of Industry Platforms

Business Strategy and the Environment, EarlyView.
ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang, Julia A. Fehrer, Jonathan J. Baker, Roderick J. Brodie   +3 more
wiley   +1 more source

Trust and Transformation: Institutional Complexity in Carbon Market Adoption in Emerging Economies' Land‐Based Private Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite global commitments under the Paris Agreement, empirical evidence on the involvement of the land‐based private sector of emerging economies in carbon trading remains limited. The study analyses how behavioural factors and institutional complexities influence the involvement of the land‐based private sector in carbon trading in Indonesia.
Iis Alviya, Md Sayed Iftekhar, Harsha Sarvaiya, Tapan Sarker   +3 more
wiley   +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, Wim Van Opstal, Christina Bidmon, Saskia Manshoven, Julian Kirchherr   +4 more
wiley   +1 more source