Results 131 to 140 of about 6,673 (259)

Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence

open access: yesBusiness 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

Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio   +2 more
wiley   +1 more source

Optimization of Lithium‐Ion Battery Circular Economy in Electric Vehicles in Sustainable Supply Chain

open access: yesBattery Energy, Volume 4, Issue 2, March 2025.
Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities. ABSTRACT Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities.
Mohsen Alizadeh Afroozi   +4 more
wiley   +1 more source

Neuro-symbolic reasoning engine for tax optimisation. [PDF]

open access: yesFront Artif Intell
Veeramani K, Joseph N A, M P.
europepmc   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni   +3 more
wiley   +1 more source

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