Results 231 to 240 of about 378,543 (307)

Strategic Carbon Disclosure and Accountable Efficiency: Reporting Shipping Industry Scope 3 Emissions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Following increasing regulatory and stakeholder pressures, shipping companies are adopting carbon management strategies and sustainability reporting to align with their long‐term goals. This study investigates how global leading shipping companies integrate carbon accountable efficiency, the responsible management of emissions per output ...
Assunta Di Vaio   +3 more
wiley   +1 more source

Corporate Governance and Sustainability Disclosure: Challenges and Opportunities for the Libyan Audit Bureau in the Oil Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study identifies challenges faced by Libyan Audit Bureau (LAB) members in monitoring governance practices and sustainability disclosure in Libya's oil sector. Using quantitative data from 231 distributed questionnaires (88% response rate), the research reveals that LAB oversight remains in early stages due to persistent challenges ...
Albahlol Mohamed Alayat   +3 more
wiley   +1 more source

Audit Induced Compensation Change and Real Earnings Management: Evidence from China

open access: green
Daniel Cohen   +4 more
openalex   +1 more source

What Role Do Scope 3 Emissions Play in the Carbon Financial Performance Context? Evidence From Disentangling of Scopes 1, 2, and 3 Emission Performance Within the Science‐Based Targets Initiative Setting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Former research has predominantly focused on Scope 1 and 2 emissions when examining the relationship between corporate carbon performance and corporate financial performance. This study investigates this relationship in greater detail by disentangling the financial relevance of Scopes 1, 2, and 3 emissions specifically for firms engaged in the
Christoph Kayser   +3 more
wiley   +1 more source

Sustainability‐Linked Trade Credit and Inventory Strategies in Supply Chains: An Integrated Modeling Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing research on sustainability, exactly how sustainability and trade credits are linked in the supply chain (SC) is still unclear. Therefore, this study aims to bridge this gap by examining how both supplier and retailer sustainability‐linked strategies and investment decisions influence trade credit terms, inventory decisions,
Vandana, Roberto Cerchione
wiley   +1 more source

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