Results 151 to 160 of about 2,911,374 (253)

Misinterpretation of the ESG Controversies Index: A Critical Flaw in Sustainability Research—Evidence From a Hybrid Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The ESG Controversies Index provided by Thomson Reuters (Refinitiv) has been widely used in sustainability, finance, and corporate governance research as a proxy for firms' exposure to environmental, social, and governance controversies. However, a number of published studies appear to misinterpret the index by reversing its underlying scale ...
Haitham Nobanee   +3 more
wiley   +1 more source

Water Efficiency and Corporate Carbon Performance: The Roles of CSR, Regulation, and Industry Intensity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether firm‐level water management efficiency is associated with corporate carbon emissions, and whether this association is moderated by corporate social responsibility (CSR) performance, environmental regulatory stringency, and industry water intensity.
Nadia Ben Farhat   +2 more
wiley   +1 more source

Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As Environmental, Social, and Governance (ESG) Information Disclosure (ESG‐ID) transitions from voluntary to mandatory disclosure, its drivers and impacts have become focal points of discussion. Existing research, however, lacks integration, which, in turn, has led to fragmented theoretical and practical insights.
Siqi Wang   +3 more
wiley   +1 more source

From Sustainable Practices to SME Resilience: An Integrative, Systems‐Based Review With Propositions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This integrative review examines how sustainable practices foster organizational resilience in small‐ and medium‐sized enterprises (SMEs), supporting long‐term sustainable development. Existing resilience models often overlook SMEs' distinctive challenges—limited resources and managerial short‐termism—whereas research linking day‐to‐day ...
Pongsakorn Nongnuch   +2 more
wiley   +1 more source

Driven by SDGs, Powered by Human Capital: Managing Emotional Health in SMEs

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the mediating role of human capital between company emotional capital and managerial perceptions of employees' emotional health, analysing how this relationship is conditioned by the pursuit of specific sustainable development goals (SDGs 3, 4, 5, 8) and perceived institutional pressures in SMEs.
Jesús Barrena‐Martínez   +3 more
wiley   +1 more source

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