Results 121 to 130 of about 24,481 (283)

How Do Institutional Pressures Reshape the Association Between Corporate Sustainability Disclosure and Firm Value in Emerging Economies? The Moderating Role of the Audit Committee Function

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer   +1 more
wiley   +1 more source

How Companies Move to Circularity: Internal Reorganizing and Adjustment of External Collaboration

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms in various industries strive to narrow, slow down, and close resource flows, moving toward a circular economy (CE). We theorize that the transformation of established companies toward CE includes two critical interconnected dimensions—adjustment of external collaboration relationships and internal reorganization.
Alexander Fliaster, Karolina Bähr
wiley   +1 more source

Female Directors, Family Firms, Climate Talk and Climate Walk: European Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Growing attention is attributed to symbolic and substantive climate efforts, labelled as climate talk and walk. Focusing on the European capital market, we study the relationship between board gender diversity, family ownership and different levels of corporate climate activities along the continuum from climate talk to climate walk.
Niklas Bergmann   +2 more
wiley   +1 more source

TELAAH NILAI PERUSAHAAN BERDASARKAN STRUKTUR KEPEMILIKAN

open access: yesJurnal Akuntansi Multiparadigma, 2014
: Analysis of Firm Value Based on Ownership Structure. Concentrated ownership can make controlling shareholders has control right bigger than their cash flow right.
Monica Angelina Tandiyo   +1 more
doaj  

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