Results 181 to 190 of about 198,994 (328)

Between Calm and Passion for Organizational Authenticity: Seeking Efficiency Within the Financial–ESG Trade‐Off

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley   +1 more source

Corporate Tax Avoidance and Firm Value [PDF]

open access: yes
How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax ...
Dhammika Dharmapala, Mihir A. Desai
core  

The ESG Emissions Paradox: Capability‐Contingent Effects of Research and Development and Cost Leadership in Asia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of greenhouse gas (GHG) emissions, research and development (R&D) spending, and cost leadership strategies (CLSs) on the environmental, social, and governance (ESG) performance of Asian firms from 2015 to 2023.
Mirza Muhammad Naseer   +3 more
wiley   +1 more source

Sustainability Assessment of Circular Strategies in the Agri‐Food Industry: The Case of Olive Mills' By‐Product Valorization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio   +3 more
wiley   +1 more source

Tax Arbitrage and Labor Supply [PDF]

open access: yes
We examine how tax avoidance in the form of trade in well-functioning asset markets affect the basic labor supply model. We show that tax arbitrage has potentially dramatic implications for positive, normative and econometric analysis of how taxes affect
Agell, Jonas, Persson, Mats
core   +1 more source

Environmental Performance Drivers: A Political Cost Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain   +2 more
wiley   +1 more source

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

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