Results 201 to 210 of about 319,085 (241)

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

“Soft” Climate Change Exposure and Firm Performance Across Countries: Legitimacy Theory Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the impact of a firm‐level ‘soft’ measure of climate change exposure on the performance of 6228 companies across 40 countries (2001–2021) using legitimacy theory. We find that the relationship between climate change and performance is contingent upon industry and the content of climate change exposure (opportunities ...
Naimat U. Khan, Mushtaq Hussain Khan
wiley   +1 more source

Employee Diversity and Environmental Innovation: The Roles of Gender, Nationality, and Education

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the roles of employee diversity for environmental innovations in firms. Utilizing firm‐level survey data on environmental innovations and employer–employee register data, we construct measures of employee diversity across education, nationality, and gender for over 6500 Swedish firms.
Christian Richter Østergaard   +2 more
wiley   +1 more source

Ready for Change After the Omnibus Package? Early Compliance With the European Sustainability Reporting Standards and Its Key Determinants in the New Regulatory Era

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines companies' readiness for change in response to the evolving sustainability reporting regulatory landscape, shaped by the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS).
Giuseppe Nicolo   +3 more
wiley   +1 more source

A Theory of Annexation. [PDF]

open access: yesOxf J Leg Stud
Levine-Schnur R, Megiddo T, Berda Y.
europepmc   +1 more source

Between Substance and Symbolism: How Resources and Organizational Facades Interact in Voluntary Climate Commitments

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly disclose their climate action strategies through voluntary initiatives, yet concerns persist about the substantive impact of such disclosures. This study investigates how internal resources interact with organizational facades—symbolic mechanisms designed to reinforce legitimacy to stakeholders—in shaping corporate climate ...
David Tobón‐Orozco   +2 more
wiley   +1 more source

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