Results 71 to 80 of about 1,060 (265)

Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source

AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK, TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN KELUARGA

Jurnal Akuntansi, 2016
Tax revenue in Indonesia until 2014 contributed approximately 78% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer.
Hanna Hanna, Melinda Haryanto
doaj   +1 more source

Navigating Ethical Minefields: Micro‐Foundations of Corporate Political Work in Ethical and Sustainable Business Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu, Justin Zuopeng Zhang, Jimmy Sun, Muhammad Mustafa Kamal, Bhumika Gupta   +4 more
wiley   +1 more source

Tax Aggressiveness and Auditor Resignation

SSRN Electronic Journal, 2013
We examine the relation between client tax aggressiveness and auditor’s resignation decision. Consistent with the agency view of tax avoidance which suggests that client tax aggressiveness can increase litigation and reputational risk to auditors and increase the potential conflict with managers, we find a positive association between our proxies for ...
ZANG, Yoonseok, GOH, Beng Wee, LIM, Chee Yeow, Shevlin, Terry   +3 more
openaire   +2 more sources

Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500

Business Strategy and the Environment, EarlyView.
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki, Mohamad H. Shahrour, Alireza Rohani, Bradley R. Barnes, Chi Keung Marco Lau   +4 more
wiley   +1 more source

Environmental Performance and Corporate Innovation: Evidence From Korea's Rapid ESG Institutionalization

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco, Luca Galati, Lorenzo Dal Maso, Marco Maria Mattei   +3 more
wiley   +1 more source

Mitigation of Tax Aggressiveness through Good Corporate Governance Company’s Website and Corporate Social Responsibility Disclosure: Evidence-Concentrated Ownership Companies

Jurnal Dinamika Akuntansi
Purposes: This study aims to briefly prove the effect of Good Corporate Governance (GCG), the Company’s Website, and Corporate Social Responsibility Disclosure (CSRD) on tax aggressiveness.
Citrawati Jatiningrum, Fauzi, Linda Septarina   +2 more
doaj   +1 more source

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness (P.93-104)

International Research Journal of Business Studies, 2017
This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness.
Dahlia Sari, Christine Tjen
doaj   +1 more source

Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky, Sabrina Khemiri, Doaa Shohaieb   +2 more
wiley   +1 more source