Results 111 to 120 of about 5,085 (266)
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
The Impact of Audit Committee and Audit Partner Tenure on Tax Avoidance in Banking
Jurnal Akuntansi dan Auditing IndonesiaThe objective of our study is to examine the audit committees and audit partner tenure on tax avoidance. Additionally, our study investigates another variable that may influence subjective judgements of tax avoidance, such as return on assets, leverage,
Sari Dewi
doaj
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations
Business Strategy and the Environment, EarlyView.ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley +1 more source
ESG Controversies in Global Firms: A Black Mark?
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates companies' responses to energy efficiency policies, focusing on mandatory and voluntary regulations that create a complex landscape for businesses to navigate. Using a sample of 1473 firms across 29 European countries (2002–2018), we explore the impact of legislation on green redesign—operationalized through ...
Thomas Alexopoulos +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan +2 more
wiley +1 more source
Supply Chain Network, ESG Scores and Financial Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
Neuro-symbolic reasoning engine for tax optimisation. [PDF]
Front Artif IntellVeeramani K, Joseph N A, M P.
europepmc +1 more source
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source