Results 301 to 310 of about 1,660,651 (390)

Climate Risk and Tax Avoidance of Climate‐Sensitive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley   +1 more source

Does Twin Transition Facilitate Exporting? The Case of Logistics Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms need to overcome two hurdles to enter foreign markets: deciding whether to export and the intensity of their export sales. Although logistics plays a crucial role in exporting, the link between logistics innovation and exporting remains unexplored.
Areti Gkypali   +2 more
wiley   +1 more source

“Soft” Climate Change Exposure and Firm Performance Across Countries: Legitimacy Theory Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the impact of a firm‐level ‘soft’ measure of climate change exposure on the performance of 6228 companies across 40 countries (2001–2021) using legitimacy theory. We find that the relationship between climate change and performance is contingent upon industry and the content of climate change exposure (opportunities ...
Naimat U. Khan, Mushtaq Hussain Khan
wiley   +1 more source

Interrogating the Economic, Environmental, and Social Impact of Artificial Intelligence and Big Data in Sustainable Entrepreneurship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Artificial intelligence and big data are increasingly being integrated into sustainable entrepreneurship practices. Yet, conventional literature often neglects to critically examine their economic, environmental, and social implications. We conducted a systematic literature review to understand when, how, and for whom artificial intelligence ...
Nathanael Ojong
wiley   +1 more source

Enablers and Constraints of Environmental Sustainability Integration: A Structuration Perspective on Professional Sports Organizations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Integrating environmental sustainability (ES) into organizational strategies and operations remains a persistent challenge, particularly in fields where environmental concerns are not yet embedded within dominant institutional norms and standards of behavior. In such contexts, ES risks being overshadowed by economic and operational priorities,
Niccolò Maria Todaro   +3 more
wiley   +1 more source

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