Results 171 to 180 of about 387,255 (306)

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

Greening Under Pressure: Climate Change Exposure and Eco‐Innovation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores the impact of climate change exposure on corporate eco‐innovation. Recognizing the urgent need to address climate change, we examine how firms directly respond to climate risks through eco‐innovation. Our findings indicate that climate change exposure is positively associated with corporate eco‐innovation.
Pietro Perotti, Fanis Tsoligkas, Kangding Wang   +2 more
wiley   +1 more source

The Price of Dedication: An Analysis of Wage Trajectories in State and Local Public Health From 2017 to 2024. [PDF]

J Public Health Manag Pract
Singh S, Singh S, Gee M, Popalis M, Hare Bork R, Yeager VA.   +5 more
europepmc   +1 more source

Corporate Management of Environmental, Social, and Governance Ratings and Rating Divergence

Business Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) ratings increasingly influence investment and corporate decision‐making, companies face growing pressure to manage their ESG performance strategically. This study examines how firms navigate the fragmented ESG rating landscape marked by significant agency divergence. Based on a multiple‐case study
Selina Hauch
wiley   +1 more source

Evaluating the financial case for investing in, or divesting from, tobacco investments. [PDF]

Tob Control
Evans T, Sayed A, Van Walbeek C.
europepmc   +1 more source

Is Circular Also Sustainable? Assessing Circularity and Sustainability to Enhance Legitimacy in Agri‐Food Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food industry faces major sustainability challenges, requiring a shift in companies' approach. Circular economy principles offer a promising path by enhancing resource efficiency, reducing waste, and valorizing by‐products. However, the integration of sustainability and circularity practices remains limited, especially in developing ...
Maria Elena Latino, Marta Menegoli, Maria Laura Giangrande   +2 more
wiley   +1 more source

Long-term management reporting credibility data from an accounting experiment. [PDF]

Data Brief
Gooden E, Holden N.
europepmc   +1 more source

The Impact of Acquisition Intensity on ESG Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of Acquisition Intensity on ESG performance using a panel of 1,736 US‐listed companies from 2002 to 2023. Employing a robust OLS framework, we assess both Value‐Based and Volume‐Based Acquisition Intensity against overall ESG scores and their environmental, social, and governance pillars, controlling for firm
Ugbede Amedu, Paraskevas Pagas, Arief Daynes   +2 more
wiley   +1 more source

Impact of bariatric surgery on monthly earnings and employment: a national linked data study in England, 2014-2022. [PDF]

Int J Obes (Lond)
Bermingham CR, Ayoubkhani D, Zaccardi F, Coulman KD, Valabhji J, Khunti K, Pournaras DJ, Santos R, Islam N, Razieh C, Dolby T, Nafilyan V.   +11 more
europepmc   +1 more source

Turning Mental Models Around: Boundary Objects as Enablers of Sustainable Business Model Innovation

Business Strategy and the Environment, EarlyView.
ABSTRACT Organizations increasingly innovate their business models (BMs) toward sustainability to maintain competitiveness and comply with regulations. Sustainable business model innovation (SBMI) requires decision‐makers to identify ecological and social opportunities while balancing economic goals.
Laura Hartung‐Geyer, Sascha P. Klein, Patrick Spieth   +2 more
wiley   +1 more source