Results 181 to 190 of about 181,707,627 (242)

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain, R. M. Ammar Zahid, Yang Qian, Noha Alessa   +3 more
wiley   +1 more source

Toward Monitoring and Addressing the Commercial Determinants of Health: Where Can We Go From Here? [PDF]

Milbank Q
Burgess R, Srebotnjak T, Lin C, Grierson L, Esty DC, Ransome Y, Freudenberg N.   +6 more
europepmc   +1 more source

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty

Business Strategy and the Environment, EarlyView.
ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer, Alexander Stierstorfer, Florian Gilljam   +2 more
wiley   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

Sustainability‐Oriented Purpose: To Be or to Seem? Evaluating How Sustainability‐Oriented Purpose Statements Affect Environmental, Social, and Economic Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Over the past decades, sustainability has emerged as a defining global priority, reshaping firms' role in driving systemic change. In this context, corporate purpose has gained renewed prominence as a key mechanism to align organizational priorities with broader societal commitments.
Lucia Barra, Michele Costagliola di Fiore, Adele Parmentola   +2 more
wiley   +1 more source

Understanding the Cardiovascular Fallout of E-cigarettes: A Comprehensive Review of the Literature. [PDF]

Cureus
Chaturvedi D, Attia Hussein Mahmoud H, Isaac A, Atla RH, Shakeel JN, Heredia M, Marepalli NR, Shukla PS, Gardezi M, Zeeshan M, Ashraf T.   +10 more
europepmc   +1 more source

Evaluating the Impact of Sustainability on the Financial Value of Brands: Activity‐Based or Customer Perception Metrics?

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley   +1 more source

Avoidance of double non-taxation in Switzerland

, 2003
Danon, Robert, Salomé, Hugues
core