Results 81 to 90 of about 8,760 (261)
ABSTRACT The transition towards a circular economy requires companies to innovate their ways of doing business by giving rise to circular business models (CBMs). The literature on the topic is wide with a focus on both macro and micro aspects. However, only a few studies in CBM research have attempted to adopt an integrated micro–macro perspective ...
Francesco Cafforio+2 more
wiley +1 more source
ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer+1 more
wiley +1 more source
ABSTRACT Sustainability in the agri‐food sector has been increasingly important with regard to the environment, health, and employment of local farmers. The purpose of this research is to analyze the impact of drivers and barriers on consumer behavior toward sustainable agri‐food products in India under the Behavioral Reasoning Theory (BRT). This study
Andrea Appolloni, Debarun Chakraborty
wiley +1 more source
How Companies Move to Circularity: Internal Reorganizing and Adjustment of External Collaboration
ABSTRACT Firms in various industries strive to narrow, slow down, and close resource flows, moving toward a circular economy (CE). We theorize that the transformation of established companies toward CE includes two critical interconnected dimensions—adjustment of external collaboration relationships and internal reorganization.
Alexander Fliaster, Karolina Bähr
wiley +1 more source
Penelitian ini bertujuan untuk merekonstruksi konsep bunga bank dalam perspektif hukum ekonomi Islam, dengan fokus pada pendekatan normatif dan implementasi di lembaga keuangan syariah. Bunga bank sering menjadi isu kontroversial dalam sistem keuangan Islam karena dianggap tidak sesuai dengan prinsip syariah.
null Neni Hardiati+2 more
openaire +1 more source
To Tell or Not to Tell? On the Under Communicating of Sustainability in Digital Environments
ABSTRACT The paper investigates sustainability communication using digital tools—such as social media, websites, emails, and newsletters—and delves into the drivers that determine the undercommunication of sustainability (i.e., the green blushing phenomenon) in digital environments.
Simone Guercini+3 more
wiley +1 more source
Accounting for Climate Change: A Temporal Analysis of the Literature
ABSTRACT This study presents a systematic literature review of articles related to accounting for climate change. By adopting the theoretical lenses of the actor–network theory, this study investigates the primary actors influencing management research on accounting for climate change and how their roles have evolved over time considering major ...
Ubaldo Comite+3 more
wiley +1 more source
ABSTRACT This study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (CSRD) shift.
Rodolfo Damiano, Giuseppe Valenza
wiley +1 more source
Regulation of People's Economy in Regions Based on Pancasila and Reflexive Law Theory
Pancasila serves as a fundamental normative framework encompassing politics, economics, and culture. Reflexive law functions as a coordination system for actions within semi-autonomous social sub-systems during transitional periods.
Wahyu Hidayat+3 more
doaj +1 more source
Forgotten Issues When Talking about the More Economic Approach to Competition Law in Poland [PDF]
For the last fifteen years, competition policy in the European Union has been dominated by the ‘more economic approach’, or rather the ‘effects-based approach’, as it has recently been called.
Anna Laszczyk
doaj