Results 61 to 70 of about 1,816,315 (215)
Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk
Business Strategy and the Environment, EarlyView.ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini +2 more
wiley +1 more source
, 2019 The main purpose of this study was to assess the impact corporate governance has on thin capitalization in Ghana. In view of this, the study aims to; investigate corporate governance variables determining thin capitalization practices in Ghana and also ...
Collins Jerry Boateng +1 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how Industry 4.0 (I4.0) technologies can strengthen circular economy (CE) implementation in manufacturing and service organizations. Although recent studies discuss CE–I4.0 integration, empirical evidence comparing sectors and mapping technologies to specific CE lifecycle stages remains limited.
Vikas Swarnakar +4 more
wiley +1 more source
Interjurisdictional Capitalization of a New Metro Line on Housing Values [PDF]
Many governments continue constructing new subway lines with the goal of reducing congestion and pollution in large cities. Besides the potential global effects on reducing negative externalities in the city, there are some local positive effects in ...
Claudio Agostini, Gastón Palmucci
core
From Centrality to Sustainability: How Connected Boards Shape Waste Management Outcomes
Business Strategy and the Environment, EarlyView.ABSTRACT The escalating climate crisis has elevated waste management from an operational concern to a critical issue of corporate governance. However, the role of board connectedness in shaping firms' waste practices remains largely unexplored. Drawing on resource dependency and social capital theories, this study examines how board network centrality ...
Irfan Haider Shakri +2 more
wiley +1 more source
How many categories are there in crossmodal correspondences? A study based on exploratory factor analysis. [PDF]
PLoS One, 2023 Ohtake Y, Tanaka K, Yamamoto K.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer +2 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
PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK [PDF]
, 2019 This study aim to provide empirical evidence to examine the determining thin capitalization toward tax avoidance in multinational and domestic companies are listed on Indonesia stock exchange during period 2014 until 2017.
NASAIHATUL AFIFAH, SITI, PRASTIWI, DEWI
core
Mapping Sustainability Innovation Performance and Its Management: An Integrative Framework
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability innovation performance (SIP) has become central to how organizations innovate, yet the field remains fragmented: Terms are used inconsistently, measures are nonstandardized, and reviews rarely integrate its layers. Drawing on a systematic review of 53 peer‐reviewed articles, we develop the Sustainability Innovation Management ...
Claudia Löckner +2 more
wiley +1 more source