Results 61 to 70 of about 4,280 (251)

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
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

How do countries curb their debt or profit shifting: a systematic literature review

open access: yesCogent Business & Management
Companies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates.
Nurlita Sukma Alfandia
doaj   +1 more source

The Multinational Corporations - A comparative statistical approach in Romania and Serbia - [PDF]

open access: yesRevista Română de Statistică, 2010
The originality of this paper consists in a comparative approach to the typologies of the financial facilities meant to attract multinational corporations, either in a country that is a member of the European Union, such as Romania, or in a non-member ...
Gheorghe SĂVOIU   +6 more
doaj  

Knowledge Management Practices in Multinational Corporations

open access: yesJISR Management and Social Sciences & Economics, 2012
Knowledge management is an emerging concept yet it is a vast area where organizations are required to adopt most effective strategies in order to gain a competitive advantage.
Novera Ansar, Dr. Saqib Rizavi
doaj   +1 more source

Connecting Thoughts and Actions: A Managerial Process Model on Circular Business Model Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Strategy, labor relations and multinational corporations

open access: yesContabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2016
In this study, we analyze the main strategies used by multinational companies. In our analysis, we found that companies using a global or transnational strategy usually make vertical foreign direct investments, while those with a multi-domestic strategy ...
Manuel Guisado González   +1 more
doaj   +1 more source

Sustainable Development Goals' Discourse in the Accounting and Business Literature: A Rhetorical Lens

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
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

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