Results 101 to 110 of about 4,552,203 (331)
Is the Devil in the Details? The Impact of ESG Controversy Materiality on Firm Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the consequences of material and immaterial environmental, social, and governance (ESG) controversies on a firm's financial performance and examines whether a country's regulatory quality contextually moderates this relationship.
Angela Karr, Jangwoon Kim, Taewoo Roh
wiley +1 more source
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
Spatial Pattern and Spillover of Abatement Effect of Chinese Environmental Protection Tax Law on PM2.5 Pollution. [PDF]
Int J Environ Res Public Health, 2022 Han F, Li J.
europepmc +1 more source
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
Modelling the expected impact of cigarette tax and price increases under Vietnam's excise tax law 2015-2020. [PDF]
Tob Control, 2021 Goodchild M +6 more
europepmc +1 more source
Are sports image rights assets? A legal, economic and tax perspective [PDF]
, 2015 This paper highlights the factors to consider in entering into sports agreements including the tax treatment applied to image rights and the recent update and commentary of the Inland Revenue (HRMC) to their capital gains tax manual on the taxation of ...
Coors, Corinna
core +2 more sources
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
Can Supply Chain Integration Mitigate the Risks inherent in Circular Economy Transition?
Business Strategy and the Environment, EarlyView.ABSTRACT The Italian furniture industry increasingly adopts circular economy (CE) practices to address sustainability challenges. However, CE implementation introduces specific risks related to supply chain fragmentation, traceability issues and consumer resistance to sustainable materials.
Roberta Pellegrino +3 more
wiley +1 more source