Results 161 to 170 of about 12,428 (262)

Research on the U-shaped relationship between marketization process and corporate capital structure: Evidence from Chinese listed companies. [PDF]

PLoS One
Xu J, Zhang L.
europepmc   +1 more source

Asymmetric Relationships Between Sustainability Performance, Disclosure, and Market Value Under Isomorphic Disclosure Pressures: Evidence From Japan

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability ...
Kimitaka Nishitani, Eri Nakamura, Qi Sun, Hisayuki Kosaka, Tsugio Watanabe, Daisuke Furuta   +5 more
wiley   +1 more source

Can data assetization drive high-quality enterprise development?-Evidence from China's "Specialized, refined, unique, and innovative" SMEs. [PDF]

PLoS One
Li L, Zhu J.
europepmc   +1 more source

The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson, Daniel Gyimah, Syed Imran Ali, Christian Gnekpe, Mélanie Roux, Amelie Abadie   +5 more
wiley   +1 more source

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

Climate Change Exposure and Firms' Biodiversity Impact Reduction Strategy

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how climate change exposure shapes long‐run biodiversity disclosure strategies, for instance, by informing efforts to reduce biodiversity impacts and by contributing to the existing environment and strategy literature in various ways. First, this paper adds insight into horizon issues related to climate change and shows
Post Raj Pokharel
wiley   +1 more source

Centralized allocation of decision rights and enterprise transformation and upgrading: Based on human capital level and capital allocation efficiency. [PDF]

PLoS One
Tang Q, Sun H.
europepmc   +1 more source

Sustainability‐Focused or Unfocused CSR Committees: Which Ones Are Beneficial for Corporate Environmental Performance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between corporate social responsibility (CSR) committees' mandates, the characteristics of their chairs, and corporate environmental performance. Employing the whole sample of Italian industrial firms listed on Euronext Milan, we find that only sustainability‐focused CSR committees are positively ...
Kevin Pirazzi Maffiola, Cecilia Correggi, Domenico Rocco Cambrea, Paolo Di Toma   +3 more
wiley   +1 more source

How digital transformation in "diverse directions" activates enterprise total factor productivity: A mechanism study based on dynamic capability reconfiguration. [PDF]

PLoS One
Song P, Li J, Wu N.
europepmc   +1 more source

From Demand Stability to Environmental Responsibility: How Ordered Backlogs Shape Firm Behaviour

Business Strategy and the Environment, EarlyView.
ABSTRACT Ordered backlogs are the confirmed and yet to be delivered customer orders, which may have multiple advantages to firms. We investigate how ordered backlogs influence firms' future environmental misconduct. Drawing on organisational slack theory, we argue that ordered backlogs as a form of demand‐side slack can reduce environmental misconduct.
Ashutosh Singh, Salwa Saleh Almasabi, Ajay Kumar Patel, Judit Petra Koltai, Debanjana Dey   +4 more
wiley   +1 more source