Results 301 to 310 of about 3,426,671 (418)

Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello   +2 more
wiley   +1 more source

Corporate Governance and Impact on Eco‐Efficiency: A Comparative Empirical Analysis on European Union and United States Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the governance drivers of a firm's eco‐efficiency. We measure eco‐efficiency using data envelopment analysis (DEA), emphasizing efficiency measures aimed at minimizing inputs and ensuring constant returns to scale (CRS model).
Pasquale Latella   +5 more
wiley   +1 more source

Evaluating Companies' Impression Management Tactics in Mandatory Sustainability Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study aims to investigate how a sample of Italian companies adopt impression management (IM) tactics in sustainability reports under mandatory sustainability disclosure regulations. Using longitudinal panel data analysis on sustainability reporting and firm features of 76 Italian companies over 5 years, it evaluates the influence of GRI ...
Antonio Iazzi   +3 more
wiley   +1 more source

Heterogeneity of Green Investments, Firms' Sales, and Wages: Italian Evidence on Circular Economy, Resource‐Saving, and Energy Efficiency Investments

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses the relationship between firms' investment in green technologies and competitive performance. We take advantage of new data on the adoption of different green technologies (circular economy, technical advancements, energy savings, and efficiency gains) from a large representative sample of Italian firms.
F. Quatraro, A. Ricci
wiley   +1 more source

Determinants of E‐Waste Urban Mining Technology Adoption in Sri Lanka: Exploring Micro, Meso, and Macro Factors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT E‐waste generation is escalating in developing countries, yet collection and recycling remain minimal, leaving most e‐waste unattended. Technology adoption in e‐waste urban mining is increasingly seen as a key strategy to address this issue.
Amila Kasun Sampath Udage Kankanamge   +2 more
wiley   +1 more source

A short version of the nurse professional competence scale for measuring nurses' self-reported competence.

open access: yesNurse Education Today, 2018
J. Nilsson   +4 more
semanticscholar   +1 more source

International Cooperation and Corporate Strategies: Accelerating Corporate Energy Transitions in Emerging Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison   +3 more
wiley   +1 more source

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