Results 181 to 190 of about 67,316 (309)
Evaluating Companies' Impression Management Tactics in Mandatory Sustainability Reporting
Business Strategy and the Environment, EarlyView.ABSTRACT The study aims to investigate how a sample of Italian companies adopt impression management (IM) tactics in sustainability reports under mandatory sustainability disclosure regulations. Using longitudinal panel data analysis on sustainability reporting and firm features of 76 Italian companies over 5 years, it evaluates the influence of GRI ...
Antonio Iazzi +3 more
wiley +1 more source
Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500
Business 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
Business Strategy and the Environment, EarlyView.ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz +3 more
wiley +1 more source
GeoWeb and crisis management: issues and perspectives of volunteered geographic information. [PDF]
GeoJournal, 2013 Roche S +2 more
europepmc +1 more source
“The Volunteered Geographic Information in Land Administration: Crowdsourcing Techniques in Cadastral Surveys”. [PDF]
, 2015 Basiouka, Sofia +1 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity.
Cécile Cezanne +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable consumption is crucial to transitioning toward a more sustainable society. Various tools, including information provision tools such as ecolabels, aim to promote sustainable consumption but are often criticized for failing to adequately inform consumers. This study examines digital product passports (DPPs), an emerging policy tool,
Martin Popowicz +3 more
wiley +1 more source