Results 111 to 120 of about 2,411,551 (296)

Fueling Tomorrow: Scenario Planning for the Future of Gas Stations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa   +2 more
wiley   +1 more source

PREDICTING OPERATING CASH FLOWS IN LQ45 INDEX VIA ABILITY OF PROFIT, OPERATING CASH FLOWS AND THE QUALITY OF EARNINGS

open access: yes, 2019
The aim of this research to determine the influence of earning quality as moderator to earnings and operating cash flow predictive ability in predicting future operating cash flows.
Suhardi, Agatha Rinta   +1 more
core  

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti   +2 more
wiley   +1 more source

Supply Chain Network, ESG Scores and Financial Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis   +2 more
wiley   +1 more source

An optimal procedure for the resource-constrained project scheduling problem with discounted cash flows and generalized precedence relations. [PDF]

open access: yes
In this paper, we study the resource-constrained project scheduling problem (RCPSP) with discounted cash flows and generalized precedence relations (further denoted as RCPSPDC-GPR).
De Reyck, B, Herroelen, Willy
core  

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain   +3 more
wiley   +1 more source

GOVERNANCE RISKS. How to measure them by means of the incremental cash-flow model [PDF]

open access: yes
Governance risks stem from the own governance of any organization. The paper puts forward an operational viewpoint of those risks, by mapping the most distinctive categories of governance analysis onto time-dependent governance variables.
Rodolfo Apreda
core  

Towards a Socially Inclusive Circular Economy: Evidence From Social Enterprises in Low‐ and Middle‐Income Countries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular economy (CE) and social entrepreneurship (SE) are increasingly recognised as critical pathways for sustainable development, yet CE research often underplays social inclusion, particularly in low‐ and middle‐income countries (LMICs).
Maria L. Granados, Adeyemi Adelekan
wiley   +1 more source

CASH FLOW ANALYSIS IN ASSESING BUSINESS OPERATIONS

open access: yesQO‘QON UNIVERSITETI XABARNOMASI
The paper utilized a mixed-method approach consisting of a literature review and financial reporting analysis to investigate the role of cash flow ratios to evaluate a company’s financial health and make effective decisions. Empirical literatures studied do not suggest any standard collection of cash flow ratios, the ratios suggested in this article ...
Shahlokhon Ashiralieva   +1 more
openaire   +1 more source

Climate Stress Testing on European SME Securitised Loans Under Climate Mitigation Scenarios

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Assessing the future impact of climate risks on the probability of default (PD) of small and medium enterprises (SMEs) is challenging due to limited disclosure, policy uncertainty and exposure to physical risks. This paper addresses this gap by integrating macroeconomic variables from the Network for Greening the Financial System (NGFS ...
Luca Zanin, Raffaella Calabrese
wiley   +1 more source

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