Results 241 to 250 of about 743,398 (339)
Predictive modeling of tax compliance risks: A comparative study of machine learning approaches. [PDF]
PLoS OneYang L.
europepmc +1 more source
Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations
Business Strategy and the Environment, EarlyView.ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli +5 more
wiley +1 more source
A dual-stochastic real options model for sports tourism investment: A case study in China. [PDF]
PLoS OneLiu T, Cheng J, Huang Y.
europepmc +1 more source
Boards and ESG Performance: The Contingent Influence of Climate Vulnerability on Global Banks
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the contingent effect of climate vulnerability on the relationship between board characteristics and environmental, social, and governance (ESG) performance of global banks. We use a dataset of 438 banks across 54 countries (2010–2022) and fixed effects estimation, two‐stage least squares, and generalized method of moments ...
Renata Karkowska +3 more
wiley +1 more source
The social impacts on China's vulnerable cities in the transition away from coal power. [PDF]
iScienceYuan J +6 more
europepmc +1 more source
Exploring the Impact of Circular Economy Practices on Corporate Performance: A Global Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how the adoption of circular economy practices influences the financial performance of companies in the Food and Health Products sector, a strategically important industry for health, nutrition, and sustainability. Using panel data regression models applied to an international sample of 1081 listed firms over the period
Lavinia Conca +2 more
wiley +1 more source
Antecedents and Moderators for Creating Shared Value in Startups
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the factors determining Creating Shared Value (CSV), validating a conceptual model that integrates external and internal antecedents, moderating variables, and outcomes. Based on a sample of 236 startups operating in the Spanish market, a scale was developed and validated to measure CSV and test the proposed model.
Jonathan Cuevas‐Lizama +1 more
wiley +1 more source
Facilitators and barriers of implementing sin-tax policies: a scoping review. [PDF]
BMC Public HealthNajafi M +6 more
europepmc +1 more source