Results 51 to 60 of about 300,964 (283)

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana   +3 more
wiley   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

Multinational Corporations and Foreign Direct Investments in Romania. Effects on the Romanian Trade [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2011
This paper focuses on the study of transnational corporations and their business development through foreign direct investments made in other countries, mostly greenfield type countries.
Catana Adina Mihaela
doaj  

The Salad Days of the EU Digital Service Tax

open access: yesIndonesian Comparative Law Review, 2019
Responding to a series of aggressive tax planning allegedly committed by multinational corporations running their businesses on digital platforms, states have drafted laws that would enable them to impose additional taxes on such corporations. In the EU,
Adrianto Dwi Nugroho
doaj   +1 more source

Do Big Data Analytics and Artificial Intelligence Enhance Corporate Sustainability? The Moderating Roles of Regulation and Management Support

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu   +2 more
wiley   +1 more source

La financiarización de los bienes raíces

open access: yesRevista INVI, 2021
Manuel B. Aalbers   +2 more
doaj   +1 more source

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

open access: yesBusiness 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   +4 more
wiley   +1 more source

From M-form to N-form: The Structure of Multinational Corporations [PDF]

open access: yes
The purpose of this study is to map, illuminate and explain the recent development of the strategies, structure and control of multinational corporations.
Alarik, Björn
core  

The Impact of Auditors’ Host Country Risk Perception on MNEs’ Earnings Manipulation: Evidence From China

open access: yesSAGE Open
As critical external governance actors, auditors proactively shape cross-border regulatory outcomes. Using data from Chinese A-share listed multinational corporations from 2017 to 2023, our study analyzes text from the “Key Audit Matters” sections of ...
Hui Jiang, Daling Ren
doaj   +1 more source

HOW INNOVATION IS SUPPORTED IN ROMANIAN BUSINESS UNITS OF MULTINATIONAL ORGANIZATIONS: FINDINGS FROM EXPERT INTERVIEWS [PDF]

open access: yesBusiness Excellence and Management
This research investigates how innovation is perceived, structured, and implemented within Romanian business units of multinational corporations, focusing specifically on understanding strategic, governance, cultural, and process-related factors ...
Alexandra POPESCU-ZORICA
doaj   +1 more source

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