Results 151 to 160 of about 1,204,692 (340)

Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio   +2 more
wiley   +1 more source

How Companies With Industrial Symbiosis Business Models Can Contribute to the Mainstreaming of Industrial Symbiosis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Companies incorporating industrial symbiosis in their business models (ISBMs) play important roles in the realization of IS solutions. This paper explores how this group can also influence contextual conditions for the wider adoption of these solutions, thus contributing to their mainstreaming.
Kristina Nyström, Murat Mirata
wiley   +1 more source

Does It Pay to Be Green? A Total Quality Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The question of whether, when, and how efforts for better corporate environmental performance (CEP) improve corporate financial performance (CFP) remains controversial. We revisit this question from a total quality perspective, which unites previous research and highlights interdependencies between mediators of the CEP–CFP relationship.
Christine Reitmaier   +3 more
wiley   +1 more source

Climate Risk and Tax Avoidance of Climate‐Sensitive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley   +1 more source

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