Results 101 to 110 of about 2,771,439 (200)
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad +2 more
wiley +1 more source
The Effects of Politically Connected Audit Committees on Audit Fees: Evidence in Malaysia
, 2018 This study aims to contribute to an understanding of politically connected audit committees on audit fees in an emerging market, using the case of Malaysia.
Nurul Nazlia Jamil
core +1 more source
The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley +1 more source
Earnings credibility in politically connected family firms
, 2019 We investigate whether politically connected family firms provide the market with more or less credible earnings compared with unconnected family firms.
Bona-Sánchez, Carolina +2 more
core +1 more source
Registration system reform and initial public offering ownership preference: Evidence from China
China Journal of Accounting ResearchWhether registration system reform (RSR) can curb administrative intervention and create a fair market environment has long been a concern in China. We explore this issue from the perspective of the initial public offering (IPO) preference based on the ...
Xihao Wu, Di Zhang, Zhongxin Wu
doaj +1 more source
The anticipated state of mining in the first half of 21th century [PDF]
Acta Montanistica Slovaca, 2002 The development and state of mining and availability of earth resources is also connected with the required state of the environment, human population, respecting the concept of the sustainable development, adopting new technologies and materials ...
Rybár Pavol
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu +2 more
wiley +1 more source
Gusau Journal of Accounting and FinanceThe objectives of this research are to assess the effects of political connection and audit fees on tax avoidance and to assess the moderation of audit quality.
Novita Dwi Damayanti +2 more
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili +3 more
wiley +1 more source