Results 71 to 80 of about 24,709 (258)

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo, Francesco Quatraro, Eleonora Rubichi   +2 more
wiley   +1 more source

Nutritional, phytochemical, and toxicological profiles of blood fruit (Haematocarpus validus)

Journal of Agriculture and Food Research
Haematocarpus Validus is commonly known as blood fruit, is a significant dietary staple in Southeast Asia, particularly in Meghalaya, India. This comprehensive study evaluates the pomological, chemical, nutritional, anti-nutritional, and toxicological ...
Raju Sasikumar, Kambhampati Vivek, Jatindra Kumar Sahu, Paras Sharma, Kadirvel Govindasam, Amit K. Jaiswal   +5 more
doaj   +1 more source

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

Business 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, Ewelina Zarzycka, Chiara Mio   +2 more
wiley   +1 more source

The complexity burden in transfer pricing compliance: A computational assessment of Ukrainian tax law and its implications for accounting [PDF]

Accounting and Financial Control
Type of the article: Research Article Ukrainian transfer pricing legislation demonstrates a significantly higher level of regulatory complexity than international OECD standards, creating a disproportionate burden on the accounting and reporting system.
Serhii Lehenchuk, Dmytro Zakharov, Viktoriia Gryn, Viktoriia Makarovych, Gabriella Loskorikh   +4 more
doaj   +1 more source

Green Entrepreneurship Research: A Review of the Domain and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examined the evolving landscape of green entrepreneurship (GE) research through a comprehensive analysis that combined bibliometric and systematic literature reviews. Analysis of 88 articles retrieved from the Web of Science (WoS) mapped the research trajectory, identifying key authors, journals and research themes.
Clavis Nwehfor Fubah, Jonathan Mukiza Kansheba, Mutaju Isaack Marobhe, Gaye Acikdilli   +3 more
wiley   +1 more source

From Eco‐Policy to Green Practice: Government Eco‐Initiatives, Managerial Attention and Frugal Green Innovation in Saudi Arabia

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the need for environmental sustainability and fulfillment of the needs of customers at the bottom of the pyramid, this study integrates the attention‐based view of organizations and situational leadership theory to examine the impact of government eco‐initiatives on frugal green innovation through managerial attention toward the ...
Qaisar Iqbal, Katarzyna Piwowar‐Sulej, Jim Andersén   +2 more
wiley   +1 more source

Sound Financial Practices and Entrepreneurs' Socio‐Environmental Commitment: Revealing the Role of Financial Barriers

Business Strategy and the Environment, EarlyView.
ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño, Sara Fernández‐López, Lucía Rey‐Ares   +2 more
wiley   +1 more source

Frugal Innovation as a Strategic Mechanism Linking Learning, International Growth Orientation, and Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how international growth orientation and organizational learning capability jointly influence frugal innovation and organizational performance. Survey data were collected from 342 manufacturing firms in Santa Catarina (Southern Brazil) and analyzed using partial least squares structural equation modeling and multigroup ...
Júlia Quintino Sant'Ana, Giancarlo Gomes, Joaquin Alegre, Paula Gulart Munhoz   +3 more
wiley   +1 more source

Urgency of harmonizing domestic pesticide analysis methods in agricultural and food raw materials, food products, feed and environmental objects according to the requirements of the European union, organization for economic cooperation and development. Part 2. Pre-registration methods for analyzing pesticide residues and assessing the risk of pesticide exposure to environment state and its impact on human and animal health

Єдине здоров'я та проблеми харчування України
SUMMARY. Aim. Review of guidelines of the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) on pre-registration methods for analyzing pesticide residues and assessing the risk of pesticide exposure to environment ...
Vitalii Chmil
doaj   +1 more source

Government Subsidies for Industrial Symbiosis: Is It Always Worth It? Assessing Effectiveness and Efficiency Through Agent‐Based Modeling

Business Strategy and the Environment, EarlyView.
ABSTRACT Policy intervention can be a driver for industrial symbiosis (IS). However, given the wide variety of policy instruments available, policymakers should be guided in the policy design process to ensure that their intervention is effective and efficient. In this paper, we propose an agent‐based (AB) model intended to assess the effectiveness and
Melissa Mollica, Alberto Nastasi, Luca Fraccascia   +2 more
wiley   +1 more source