Results 161 to 170 of about 12,590 (264)

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Why organisational diversity matters in a circular economy and society.

open access: yesResour Conserv Recycl
Van Opstal W, Bocken N, Brusselaers J.
europepmc   +1 more source

Extending the Technology Acceptance Model to a Circular Economy Context: A Study of Hungary's REpont Deposit‐Refund System

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of the study is to examine the public acceptance of the deposit‐refund system (DRS), introduced in the European Union, through an extended version of the Technology Acceptance Model (TAM). The research supplemented the classic constructs of TAM (behavioral intension, perceived usefulness, and perceived ease of use) with environmental ...
József Ráti, Zalán Márk Maró
wiley   +1 more source

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon   +2 more
wiley   +1 more source

The Multifaceted Role of Trust in Circular Ecosystems: A Systematic Literature Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular ecosystems connect diverse actors who collaborate to close resource loops and pursue sustainable goals without centralized control. Such arrangements entail heightened interdependence and uncertainty, making trust, understood as the willingness to accept vulnerability based on positive expectations of others' behavior, a critical ...
Inken Hoeck, Tassilo Schuster
wiley   +1 more source

Home - About - Disclaimer - Privacy