Results 191 to 200 of about 939,340 (330)
Linking Responsible Innovation and Nonfinancial Reporting: Evidence From Manufacturing SMEs
Business Strategy and the Environment, EarlyView.ABSTRACT For small‐ and medium‐sized enterprises (SMEs), engagement in nonfinancial reporting (NFR) often reflects a commitment to accountability, yet the engagement in NFR remains lower than that of large firms. Given SMEs' widespread presence across markets, clarifying the determinants of their reporting behaviour is a relevant research objective ...
Marika Intenza +3 more
wiley +1 more source
Labor Supply When Tax Avoidance Matters [PDF]
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead ...
Agell, Jonas +2 more
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PREDICTION OF TAX AVOIDANCE BEHAVIOR AMONG TRANSPORTATION AND LOGISTIC SECTOR FIRMS IN BRAZIL
, 2020 Nelson Kalil
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This article examines whether and how patenting advances circular innovation and therefore contributes to the sociotechnical transition toward a circular economy. Using the multilevel perspective (MLP) as a theoretical framework, we conducted a case study set in the empirical context of man‐made cellulosic fibers. These heavily patented fibers
Ulla A. Saari +4 more
wiley +1 more source
Corporate Tax Avoidance and Firm Value [PDF]
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
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite the critical role of sustainable finance in achieving a low‐carbon economy, how green leaders and organisational culture drive meaningful sustainability change remains unclear. Drawing on social norms, social learning and social identity theories, we examined the effect of green leaders and green organisational culture on employees ...
Dan Yang +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulatory shocks affect the supply chain configuration of highly polluting firms, a relatively understudied area in the sustainable operations literature. Using a panel dataset of Chinese A‐share listed firms from 2009 to 2022, we employ a Difference‐in‐Differences (DID) design to examine the causal ...
Gishan Dissanaike +3 more
wiley +1 more source
Tax Avoidance Practices: Is it Only Affected by Financial Performance? [PDF]
, 2021 Carliana Irmaslian +2 more
openalex +1 more source
The Fatal Flaw: Unraveling Combinations of Barriers to Corporate Sustainability
Business Strategy and the Environment, EarlyView.ABSTRACT The paper deepens understanding of barriers to corporate sustainability by examining internal and external barriers in the food and beverage sector. Drawing on institutional theory, the study highlights how macro‐level pressures interact with meso‐level organizational dynamics.
Patricia Milić +2 more
wiley +1 more source
Biodiversity Reporting and Climate Policy Uncertainty
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity plays a crucial role in green and sustainable business; however, it has received less attention than climate change. In recent times, there has been a call for greater biodiversity reporting. However, there are contrasting views on the benefits of firms' biodiversity reporting.
Sirimon Treepongkaruna +3 more
wiley +1 more source