Results 121 to 130 of about 5,267,351 (240)

The Sustainability Blind Spot in Manufacturing SMEs: A Contingency Perspective on Performance Measurement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Measuring sustainability performance is crucial for small and medium‐sized manufacturing enterprises and sustainability indicators must be incorporated into decision‐making. However, companies tend to measure only the aspects that interest them, disregarding those considered less strategic or relevant.
Alessandra Neri   +3 more
wiley   +1 more source

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

Exploring the Financial Perspective in Sustainability Strategies: The Case of the Tourism Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between sustainability and corporate financial performance in the tourism sector. To address the mixed and inconclusive evidence in prior research, we develop an integrated theoretical framework that combines stakeholder theory, the resource‐based view, legitimacy theory, and agency theory and distinguishes
Rebecca Levy Orelli   +3 more
wiley   +1 more source

The Cost-Effectiveness of Conservatively Managed Acute Appendicitis Versus Appendicectomy: A Systematic Review. [PDF]

open access: yesSurg Laparosc Endosc Percutan Tech
Farhad I   +5 more
europepmc   +1 more source

Circular Economy in Crisis Contexts: An Assessment Framework for Post‐Disaster Building Stock Toward Strategic Autonomy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Post‐disaster contexts generate large volumes of damaged building stock with significant, yet often unquantified, circularity potential. Through the lens of strategic management, the circular economy emerges as a transformative pathway to strengthen systemic resilience by reducing dependencies on external resources and mitigating supply chain ...
Tetiana Shevchenko   +4 more
wiley   +1 more source

The Effects of IFRS on Financial Ratios: Early Evidence in Canada [PDF]

open access: yes
This paper provides preliminary evidence of the impact on financial ratios caused by the transition to International Financial Reporting Standards (IFRS) in Canada. The main features of IFRS are explained in the context of a shift from Canadian Generally
François-Éric Racicot   +2 more
core  

Industrial Symbiosis as a Neglected Opportunity in Industrial Decarbonisation Pathways: Qualitative Insights From the Australian Manufacturing Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industrial symbiosis (IS) represents a key strategy for industrial decarbonisation (ID) by converting one industry's waste into valuable inputs for another, reducing emissions and resource extraction. Scientific studies have explored the concept, implementation approaches and theoretical foundations of IS.
Marzieh Dehghan Niri   +2 more
wiley   +1 more source

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