Results 61 to 70 of about 9,854 (253)

ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq, Farida Akhtar, Han Lin Shang   +2 more
wiley   +1 more source

When Collaboration Bridges or Breaks: A Systematic Review of Emerging Trends in Supply Chain Resilience and Sustainability

Business Strategy and the Environment, EarlyView.
ABSTRACT Widespread digital adoption has challenged our understanding of how these tools reshape collaboration, trust and sustainability outcomes across different institutional and network contexts. As networks now pursue resilience and sustainable development in parallel, we map emerging research directions and identify how collaboration and ...
Ari Carisza Graha Prasetia, Luca Urciuoli   +1 more
wiley   +1 more source

Asset Redeployability and Biodiversity Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan, Stewart Jones, Md Enayet Hossain   +2 more
wiley   +1 more source

DETERMINANTS OF AUDIT FEES OF LISTED INSURANCE COMPANIES IN NIGERIA

Gusau Journal of Accounting and Finance, 2022
Controversies had risen among investors and other stakeholders of corporations why external auditors receive a substantial amount as remuneration of the audit and non-audit services rendered to their clients.
Sagir Lawal, Mohammed Ibrahim
doaj  

PENGARUH KEPEMILIKAN PERUSAHAAN, CORPORATE GOVERNANCE, DAN EARNINGS MANAGEMENT TERHADAP TIPE AUDITOR DAN AUDIT FEES (Studi Empiris Pada Perusahaan yang Terdaftar di BEI dan IICG Tahun 2011-2013)

Jurnal Akuntansi Indonesia, 2015
Audit Fee is a dilemmatic problem for an auditor because auditor get a fee from the audited client. On the other side, auditor must be independent in giving their opinion while they also get a fee for services rendered.
Gandhi Prayurgi
doaj   +1 more source

Towards Strong Sustainability: Exploring Reconfigurations of Sufficiency‐Oriented and Regenerative Business Models

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen, Katrin Pakizer, Maren Kropfeld, Nancy Bocken   +3 more
wiley   +1 more source

Implementing mandatory audit firm rotation: Effects on audit and non-audit fees

Revista de Contabilidad: Spanish Accounting Review
The 2014 reform of the European Union (EU) regulation on auditing includes mandatory audit firm rotation and a significant limitation of the provision of non-audit services by the audit firm to their existing clients.
Ilias G. Basioudis, Beatriz Cuellar-Fernández, Javier Garcia-Lacalle   +2 more
doaj   +1 more source

Navigating Ethical Minefields: Micro‐Foundations of Corporate Political Work in Ethical and Sustainable Business Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu, Justin Zuopeng Zhang, Jimmy Sun, Muhammad Mustafa Kamal, Bhumika Gupta   +4 more
wiley   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

Towards an Integrated Approach to Corporate Sustainability: The Role of Multi‐Stakeholder Value Co‐Creation in the Food and Beverage Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability has prompted companies to engage with stakeholders in addressing environmental and social challenges. This paper investigates how companies and stakeholders co‐create value through a collaborative and iterative process that facilitates the formulation and implementation of sustainable strategies.
Meryem Altaf, Shanta Davie, Nosheen Khan, Chen Su   +3 more
wiley   +1 more source