Results 181 to 190 of about 1,059,341 (298)

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

Does Corporate Governance and Political Connections Matter on Tax Avoidance?

Management & Social Perspectives
This study aims to assess the impact of political connections and good corporate governance on tax avoidance. We used 31 companies covering a five-year period. We found that political connections positively influence tax avoidance.
Indra Rachmawan, Fidiana Fidiana , David Efendi   +2 more
doaj  

Quarterly financial statements Data for Russian firms. [PDF]

Data Brief
Marakueva M, Popova P.
europepmc   +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

Individual-Level Interventions for Alcohol-Related Harm in Night-Time Entertainment Precincts: A Scoping Review. [PDF]

Drug Alcohol Rev
Papageorgiou J, Thompson C, McCarthy M, de Andrade D.   +3 more
europepmc   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

Uniting for the prevention and treatment of obesity: a call for coordinated, multisectoral action on a complex public health challenge. [PDF]

Arch Med Sci
Koczkodaj P, Kuryłowicz A, Banach M, Bogdański P, Gałązka-Sobotka M, Kłoda K, Ostrowska L, Pawłowska M, Wylezol M, Szulińska M.   +9 more
europepmc   +1 more source

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

Taxpayers' perceptions and behavioral responses to GST 2.0 slab rationalization: evidence from MSMEs in the Indian automobile industry. [PDF]

Front Psychol
Sundari RM, Saravanabhavan N.
europepmc   +1 more source

A Green Consumer‐Based Approach to Advance Branding Strategies in Experiential Consumption Contexts. Insight From the Cruise Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Growing environmental awareness has intensified demand for sustainability and transparency, especially in cruise tourism, a high‐impact and highly scrutinised service context. This study examines how green consumption values (GCV) shape passengers' perceptions of the credibility of green marketing claims (believability) and, in turn, influence
Marcello Risitano, Giuseppe La Ragione, Annarita Sorrentino, Francesco Parola   +3 more
wiley   +1 more source