Results 81 to 90 of about 2,727 (232)

TURKISH ACCOUNTING STANDARD 11: CONSTRUCTION CONTRACT STANDARD

open access: yesINTERNATIONAL REFEREED ACADEMIC SOCIAL SCIENCES JOURNAL, 2015
openaire   +1 more source

Unlocking Proenvironmental Behaviour: A Scoping Review of Green Human Resource Management and Organisational Citizenship Behaviour for the Environment Through the Ability–Motivation–Opportunity Lens

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana   +3 more
wiley   +1 more source

Effects of financial leasing on financial ratios and tables by turkish accounting standard 17 (tms 17)

open access: yes, 2016
The firms have options of “purchasing" or "hiring" methods to obtain the economic assets needed to perform their activities. Especially when it comes to fixed assets, firms prefer to hire option since they initially do not want to invest a significant amount of funding for long-term assets or the difficulty of finding the necessary funds for the ...
DUMAN, Haluk, POLAT, Yusuf, ÖZAL, Halit
openaire   +2 more sources

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren   +2 more
wiley   +1 more source

Addressing the Energy Trilemma: The Role of Entrepreneurship, Regulation, and Climate Finance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Balancing energy security, energy equity, and environmental sustainability has become increasingly challenging as economies pursue low‐carbon growth amid climate risk and persistent disparities in access to modern energy. Although entrepreneurship is widely recognized as a driver of innovation, its role in addressing the energy trilemma ...
Kingsley Imandojemu   +3 more
wiley   +1 more source

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