Results 161 to 170 of about 224,835 (308)

Stakeholder Capitalism, Corporate Governance and Firm Value [PDF]

In countries such as Germany, the legal system is such that firms are necessarily stakeholder oriented. In others like Japan social convention achieves a similar effect.
Elena Carletti, Franklin Allen, Robert Marquez   +2 more
core  

Too Old to Bother: CEO Age and Corporate Stakeholder Engagement

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how CEO age, a key demographic attribute, affects corporate stakeholder engagement. Drawing on Upper Echelons Theory, we argue that older CEOs are less responsive to stakeholder concerns because of heightened conservatism, shorter time horizons, and greater risk aversion.
Mehwish Yousaf, Pascal Nguyen
wiley   +1 more source

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat, Murat Kucukvar, Tadesse Wakjira, Amr Elalfy, Adeeb A. Kutty   +4 more
wiley   +1 more source

A Synthetic, Stock-Flow Consistent Macroeconomic Model of Financialisation [PDF]

This article is centred around the notions of shareholder value orientation and financialisation. Shareholder value orientation is reflected by a high dividend payout ratio applied by firms and the reluctance of firms to finance physical investment via ...
Till van Treeck
core  

Does Politics Influence Environmental, Social, and Governance Disclosure? Empirical Evidence From US Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relations among firm political ideology, state political ideology, and environmental, social, and governance (ESG) disclosure. It is the first study to simultaneously explore both individual‐ and state‐level influences on ESG disclosure.
Gianluca Moretti, Simone Terzani, Gennaro De Novellis   +2 more
wiley   +1 more source

Shareholder Value - nur ein Schlagwort? [PDF]

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Härtel, Hans-Hagen
core  

Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley   +1 more source

Global market trends and financial performance of the corporate fast-food industry and their potential contributions to diets high in meat and ultra-processed foods. [PDF]

Global Health
Sievert K, Botha T, Wood B, Baker P, Scapin T, Sacks G.   +5 more
europepmc   +1 more source

Sustainability Practices in SMEs: An Explorative Study on Ethnic Minority–Owned SMEs in the United Kingdom

Business Strategy and the Environment, EarlyView.
ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam, Faruk Bhuiyan, Shamsul Karim   +2 more
wiley   +1 more source

'Survival-driven' or 'policy-driven'-research on the motivation and economic consequences of the mixed-ownership reform of state-owned enterprises. [PDF]

PLoS One
Wang X.
europepmc   +1 more source