Results 151 to 160 of about 527,029 (219)
ABSTRACT Understanding how organizations translate sustainability‐oriented intangible assets into tangible environmental outcomes remains an important challenge in sustainability accounting and management control research. Drawing on the natural resource orchestration perspective, this study examines how sustainability control systems, grounded in ...
Kaveh Asiaei +4 more
wiley +1 more source
Large-Value Payment System Design and Risk Management [PDF]
This article considers how wholesale (also often called large-value) payment systems can be organised, how they have evolved over recent decades and what are the forces currently at play in shaping settlement mechanisms.
Cronin, David
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ABSTRACT Why do firms facing similar sustainability pressures differ substantially in circular economy implementation? Existing research provides limited insight into how institutional pressures are internally interpreted and translated into organizational action. Drawing on institutional theory, paradox theory, and the dynamic capabilities perspective,
Owais Khan, Samuli Patala
wiley +1 more source
Harmonizing Europe’s payment systems: an uphill battle? [PDF]
A model is introduced to analyze the effect of network effects and transactions patterns on the decision by banks (not) to standardize payment systems both domestically and across borders.
Leibbrandt ,Gottfried
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Beyond the Board: Does CEO‐CFO Tenure Staggering Curb ESG Greenwashing?
ABSTRACT Greenwashing threatens the credibility of corporate environmental strategies and ESG disclosure by creating a disconnect between symbolic claims and substantive action. Existing research mainly focuses on external pressures and formal governance mechanisms, with limited attention to the relational structure of the top management team ...
Zhe Sun +4 more
wiley +1 more source
Integrating European retail payment systems: some economics of SEPA [PDF]
Using a spatial competition model of retail payment networks, this paper discusses the likely economic consequences associated with the formation of the Single Euro Payments Area (SEPA).
Kemppainen, Kari
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ABSTRACT Against the backdrop of aligning digital expansion with green growth objectives, exploring effective financial support pathways for firms' digital–green synergistic transformation (DGST) holds significant theoretical and practical value. This study examines the impact, mechanisms, and heterogeneity of patent pledge financing on firms' DGST ...
An Pan, Puyu Mi, Yijiao Shi, Xunpeng Shi
wiley +1 more source
Less cash on the counter: Forecasting Finnish payment preferences [PDF]
Finnish payment methods have changed rapidly as payment cards have gained increasing popularity and have, to an extent, replaced cash. This article examines this phenomenon and the trends in cash and electronic payment methods in Finland.
Jyrkönen , Hanna
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Deforestation‐Free Cocoa: Implications for Organizational Adaptation and Compliance Costs
ABSTRACT Mandatory due diligence is an emerging policy instrument for addressing global environmental challenges, yet how such regulations reshape firm‐level organizational structures and generate compliance costs remains poorly understood. Drawing on organizational theory, this study examines how companies in the German cocoa and chocolate sector ...
Daniel Braun +2 more
wiley +1 more source
Selling Federal Reserve payment services: one price fits all? [PDF]
Federal Reserve banks ; Payment ...
John A. Weinberg
core

