Results 161 to 170 of about 11,179 (292)
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
, 2014 Similar to many developing nations, Bangladesh's small and medium sector enterprises (SMEs) constitute some 90% of all businesses and play an important role in the country's economic growth and employment.1 This study investigates the nature and extent ...
Faridy, Nahida +3 more
core
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
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa
, 2018 This paper examines the effect of regulatory burdens related to tax administration on firms' compliance costs in Africa. Using cross-country firm-level data, the results show that regulatory burdens related to tax administration significantly increase ...
Ali, Merima
core
GSEA model outcomes in pharmaceutical workforce development: a retrospective pilot study (2023-2025). [PDF]
Front Public HealthLi S, Ma C.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Tax Morale, Leviathan and the Political Process: A Theoretical Approach [PDF]
It is proposed that a more accurate predicition of tax evasion activity than in the standard portfolio-choice model can be derived even for risk-neutral individuals if psychological costs are considered.
Schnellenbach, Jan
core
The Lithium-Ion Battery Recycling Trilemma: Bridging the Gap Between Material Science, Economic Reality, and Regulatory Policy. [PDF]
Materials (Basel)Zhang Q.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source