Results 231 to 240 of about 987,917 (286)

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

Analysis of Severe Accidents

open access: yes, 2019
Gaus-Liu, Xiaoyang   +8 more
openaire   +2 more sources

Organizational Sensemaking Theory Perspective of Developing AI‐Driven Strategies for Sustainability Initiatives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although artificial intelligence (AI) is increasingly being touted to assist organizations, AI integration for sustainability efforts has been limited AND sporadic and tends to follow an ad hoc strategy. The existing literature therein focuses on the technological capabilities of AI, overlooking how organizations make sense of and ...
Amanda Balasooriya, Darshana Sedera
wiley   +1 more source

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley   +1 more source

A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini   +2 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

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