Results 191 to 200 of about 49,818 (255)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Do taxpayers consider quality labels as a form of recommendation for good tax-preparation services? Evidence from Germany. [PDF]
HeliyonWichmann J, Leyer M, Altmüller I.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia +4 more
wiley +1 more source
'Good morning Metro shoppers!' Food insecurity, COVID-19 and the emergence of roll-call neoliberalism. [PDF]
Cap ClassClassens M, Martin MA.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
The effect of leverage manipulation on real estate firms' financial risk: Based on the interest conflicts perspective. [PDF]
PLoS OneHuang L, Yu L, Huang W.
europepmc +1 more source
Is Public Education Expenditure Pro-cyclical In India?
, 2023 Ramanjini R, Gayithri K.
europepmc +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Modelling how age-restricted location policies would impact tobacco retailer density in four US states: California, Connecticut, North Carolina and Ohio. [PDF]
Tob ControlCraigmile PF +9 more
europepmc +1 more source