Results 141 to 150 of about 4,671 (254)

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

An assessment of Nigeria's microlivestock value chain: insights from six species. [PDF]

open access: yesTrop Anim Health Prod
Enahoro D   +7 more
europepmc   +1 more source

International Evidence on How Investors Value Environmental Innovation: Non‐Pecuniary Investor Preferences or Risk Mitigation?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We study how environmental innovation shapes investor expectations. We propose two mechanisms through which sustained improvements in environmental innovation may influence these expectations: non‐pecuniary investor preferences and risk mitigation.
Ellen Pei‐yi Yu   +3 more
wiley   +1 more source

The Strategic Role of Sustainability Certifications: A Multi‐Theoretical Framework and Comparative Analysis in the Global Wine Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero   +2 more
wiley   +1 more source

Global literature review and survey of implementation constraints on natural climate solutions. [PDF]

open access: yesNat Commun
Kroeger T   +18 more
europepmc   +1 more source

Sustainable and Resilient Supply Networks: Digitalisation, Regulation and Climate Vulnerability in a Global Context

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing frequency of global crises has intensified concerns regarding climate vulnerability and the resilience of global production systems. This study examines the heterogeneous effects of supply chain development and supply chain digitalisation on climate vulnerability across countries, while accounting for institutional and investment ...
Ziwei Li   +4 more
wiley   +1 more source

Structural Constraints to Sustainable Supply Chain Diversification: Rare Earth Elements, Business Strategy and Resilience in the Energy Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Rare earth elements (REEs) are critical inputs for low‐carbon technologies, yet their supply chains remain highly concentrated and vulnerable. Although diversification is widely promoted as a strategy to enhance supply chain resilience, its feasibility in strategic material systems remains limited.
Klavdij Logožar
wiley   +1 more source

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