Results 91 to 100 of about 443,588 (294)
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei +1 more
wiley +1 more source
Connecting Thoughts and Actions: A Managerial Process Model on Circular Business Model Innovation
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
Peculiarities of multinational corporations as agents of economic global security
This article emphasizes debates of topical interests in the contemporary economic domain, taking into account that multinational corporations have been described both in the academic literature and in the practices of international business as vectors of
Oana Albescu
doaj
ABSTRACT The role of academia in shaping the Sustainable Development Goals (SDGs) remains insufficiently understood. This study examines how SDG discourse is constructed within accounting and business research by integrating bibliometric analysis with a systematic review of 731 peer‐reviewed articles published between 2020 and 2024.
Silvia Panfilo +2 more
wiley +1 more source
BUSINESS STRATEGIES OF THE MULTINATIONAL CORPORATIONS [PDF]
The international strategic management facilitates the development of the international strategies that shape a large context for reaching the main goals of a multinational company.
Laura Diaconu
doaj
Concept of integrated analysis of financial health of global corporations [PDF]
This research focuses on the financial health analysis of multinational corporations within the complexity of the global business environment. An integrated analytical model was developed, encompassing six evaluation dimensions: competitive positioning ...
Čavlin Miroslav +2 more
doaj +1 more source
Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?
ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed +4 more
wiley +1 more source
ABSTRACT Small and medium enterprises (SMEs) dominate the global business landscape, making their sustainability efforts crucial. Yet little is known about how institutional contexts shape these practices. Using Institutional Theory, we compare the influence of cluster membership (CM), global value chain (GVC) membership, and the organizational ...
Barbara Caemmerer +2 more
wiley +1 more source
A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement
ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley +1 more source
ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley +1 more source

