Results 111 to 120 of about 24,481 (283)

Does National Innovation Layout Spur Eco‐Innovation? The Upper Echelon's Role

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Numerous studies have examined whether financial and governance characteristics within firms promote eco‐innovation. However, the influence of institutional contexts on eco‐innovation, which is crucial for shaping effective policy and establishing key conditions, has not been adequately explored.
Ali Meftah Gerged   +3 more
wiley   +1 more source

Strategic Management Accounting Practices and Shareholders Value Creation of Listed Deposit Money Banks in Nigeria

open access: yesInternational Review of Management and Marketing
Shareholders are primarily focused on maximizing the returns on their investments, which include both cash dividends and capital gains. Value maximization is a critical objective in any organization, typically achieved through strategic decisions made ...
Ogundajo Grace Oyeyemi   +3 more
doaj   +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

Do Corporate Governance Mechanisms Help to Reduce Carbon Emissions? Some Empirical Evidence on Listed Companies in France, Germany, the United Kingdom, and Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity.
Cécile Cezanne   +3 more
wiley   +1 more source

Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda   +2 more
wiley   +1 more source

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