Results 91 to 100 of about 24,481 (283)

Competing Institutional Logics in Corporate ESG: Evidence From Developing Countries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on competing institutional logics theory, we examine the institutional complexity of corporate sustainability practices in an underexplored context of developing economies. Analyzing 11,757 firm‐year observations from 19 emerging countries across Africa, Asia, Europe, and South America between 2013 and 2022, we document a U‐shaped ...
Wahyu Jatmiko   +2 more
wiley   +1 more source

Corporate Climate Risk and Membership of Emission Trading Schemes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Using a sample of 5364 firms from 65 countries, we demonstrate that membership in the scheme increases firm climate risk. Further analysis reveals that the positive impact of membership on climate risk is pronounced among firms in carbon‐intensive industries. Our findings demonstrate that continental differences and legal origin could moderate
Gbenga Adamolekun   +4 more
wiley   +1 more source

Restoring Food System Resilience in a Turbulent World: Supply Chain Actors' Shared Responsibility

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Ecological and economic crises increasingly affect the long‐term resilience of the food supply chain. This qualitative study draws on semistructured interviews and public evidence to analyse the perspectives of British supply chain actors. Asking which pathways towards food system resilience arise and which forms of social and environmental ...
Steffen Hirth   +6 more
wiley   +1 more source

Silos and Sustainability: How the Permeability of Organizational Boundaries Shapes Corporate Sustainability Integration

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this study is to examine how the permeability of organizational boundaries shapes corporate sustainability (CS) integration. The literature suggests that CS should be integrated throughout the organization and in its relationships with key, external stakeholders, but limited knowledge exists on the relationship between CS ...
Esben Rahbek Gjerdrum Pedersen   +4 more
wiley   +1 more source

The notion of “Shareholder value” and the theory of the “Stakeholder”: Anglo-American vision of the “social interest” concept from a value creation perspective. [PDF]

open access: yesCivilizar, 2012
By the present article, an exposition is made of what some label as the modern approaches to the concept of “social interest”: The theories of the “shareholder value” and of the “stakeholders”, which are a contribution of the American doctrine to the ...
Wilson Iván Morgestein Sánchez
doaj  

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

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