Ocean & Coastal Management, Journal Year: 2024, Volume and Issue: 258, P. 107388 - 107388
Published: Oct. 8, 2024
Language: Английский
Ocean & Coastal Management, Journal Year: 2024, Volume and Issue: 258, P. 107388 - 107388
Published: Oct. 8, 2024
Language: Английский
Ocean & Coastal Management, Journal Year: 2025, Volume and Issue: 262, P. 107578 - 107578
Published: Feb. 20, 2025
Language: Английский
Citations
0Sustainable Development, Journal Year: 2024, Volume and Issue: unknown
Published: June 28, 2024
Abstract This study provides a comprehensive perspective on the integration of Environmental Management Accounting (EMA) in translating environmental management strategies into corporate outcomes, both at firm and supply chain levels. Grounded legitimacy theory agency theory, we introduce conceptual framework to comprehensively investigate impact EMA implementation performance (CEP) financial (CFP). Additionally, by considering dynamics supplier–buyer relationships, this research delves influence alignment performance, encompassing CEP CFP within network. To collect empirical data, partnered with two prominent information firms Japan, Toyo Keizai Inc . and., Nikkei gathered data from chief officers publicly listed companies spanning multiple industries Japan. We manually paired these public their business partners, including industry buyers suppliers, establish focal firm‐business partner pairs. Our findings indicate positive correlation between extent CFP. Furthermore, observe that board gender diversity enhances relationship CFP, while it exerts no connection CEP. Lastly, our reveals congruence yields effects operating
Language: Английский
Citations
3Sustainable Development, Journal Year: 2024, Volume and Issue: 32(5), P. 4916 - 4930
Published: March 1, 2024
Abstract This study offers new insights into organizational inclusion and corporate sustainable development in the Japanese context. Specifically, we aim to explore antecedents of Lesbian, Gay, Bisexual, Transgender (LGBT) its effects on outcomes, such as market performance (CMP) environmental (CEP). Drawing upon legitimacy theory, propose a conceptual model uncover how operational diversity encourages inclusion, supportive policies practices. Moreover, grounded stakeholder affects including CMP CEP. Using large sample 1456 Japan‐listed firms with detailed inclusive practices outcomes. Results indicate that has positive inclusion. results strengthens The empirical are consistent after performing robustness checks based subsampling. Our contributes global discussion business ethics, responses, development.
Language: Английский
Citations
2Ocean & Coastal Management, Journal Year: 2024, Volume and Issue: 258, P. 107388 - 107388
Published: Oct. 8, 2024
Language: Английский
Citations
2