Results 221 to 230 of about 1,006,077 (366)

Competing Institutional Logics in Corporate ESG: Evidence From Developing Countries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on competing institutional logics theory, we examine the institutional complexity of corporate sustainability practices in an underexplored context of developing economies. Analyzing 11,757 firm‐year observations from 19 emerging countries across Africa, Asia, Europe, and South America between 2013 and 2022, we document a U‐shaped ...
Wahyu Jatmiko   +2 more
wiley   +1 more source

Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello   +2 more
wiley   +1 more source

Untangling Companies' Engagement With Biodiversity: A Systematic Literature Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The current rapid and massive biodiversity decline the world is experiencing poses serious threats to the health of natural ecosystems and their ability to provide the services that the socioeconomic system relies on. Organizations are key players in this dynamic, as they have a significant impact on biodiversity while also heavily depending ...
Francesco Testa   +4 more
wiley   +1 more source

Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio   +2 more
wiley   +1 more source

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