Practising Digital Product Passport for Circular Supply Chain: Ecosystem Orchestration Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Digital product passports (DPP) are emerging as an important tool to support industries in realising circular supply chain (CSC) practices. However, small and medium‐sized enterprises (SMEs) remain constrained by various challenges in implementing DPP.
Martin Agyemang +3 more
wiley +1 more source
Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco +3 more
wiley +1 more source
Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]
PLoS OneKollruss T.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini +3 more
wiley +1 more source
Stakeholder's experience on financial incentive-based regulatory instruments for public-private partnership in developing countries: a study from Iran's primary health care delivery system. [PDF]
Prim Health Care Res DevKeliddar I, Torabipour A, EmamianFard S.
europepmc +1 more source
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
Fiscal Policy for Health: Sugar-Sweetened Beverage Tax Design and Soft Drink Consumption Across Geographies, 2010-2024. [PDF]
Int J Environ Res Public HealthZheng R, Ali H, Hu Y, An M.
europepmc +1 more source
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
Taxing tobacco for better health and higher public revenues: A simulation-based analysis from Serbia. [PDF]
Tob Prev CessatOlivera J, Jovan Z, Jovana S.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the moderating role of Hofstede's cultural dimensions on the relationship between board gender diversity and corporate environmental performance, including its components (resource use, emissions management, environmental innovations), across publicly listed companies headquartered in 32 developed economies.
Filip Hampl +1 more
wiley +1 more source