Results 111 to 120 of about 11,117 (260)

Voices From the Coast: Stakeholder Participation and Perception on Creating a Marine Protected Area

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores participatory processes in the context of marine conservation, with a specific focus on recent initiatives undertaken by the Apulia region in Italy to establish a new Marine Protected Area (MPA). Employing a qualitative cross‐sectional methodology, the study investigates how local communities perceive and engage with the ...
Giampiero Palazzo   +3 more
wiley   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Methodological Pathways for Circular Economy in Energy and Environmental Studies: A Structured Review Toward Sustainable Development

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The circular economy (CE) has become a major focus in energy and environmental (E&E) research, as it helps advance sustainable development, improve resource efficiency and alleviate environmental pressure. Even so, the literature is still fragmented, particularly in the CE themes it explores, the levels of analysis it adopts and the methods ...
Jahira Debbarma   +2 more
wiley   +1 more source

Orchestrating Circularity in UK Accident Repair: An Intermediary Perspective on Green Parts and Reverse Logistics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers and barriers shaping the adoption of salvaged automotive components (‘green parts’) in the UK accident repair sector and evaluates the strategic implications for intermediary firms in fragmented service ecosystems.
Gu Pang   +3 more
wiley   +1 more source

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan   +2 more
wiley   +1 more source

How Political Connections Shape Corporate Sustainability: A Systematic Review and Integrative Framework for Future Research Directions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer   +2 more
wiley   +1 more source

The Role of Biodiversity Footprinting Within the Nature‐Related Assessment, Disclosure, and Target‐Setting Landscape

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As awareness of business–nature interdependencies grows, organizations face increasing demands to assess and manage their nature‐related value chain impacts. Policies, standards, frameworks, and metrics are emerging to support impact measurement, disclosure, and target‐setting.
Brayshna Kundi   +2 more
wiley   +1 more source

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi   +5 more
wiley   +1 more source

Sustainability Certifications as Strategic Tools: Environmental Accountability, Institutional Robustness and Global Convergence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly used as strategic tools to advance accountability for environmental sustainability. This study addresses the challenge of fragmented national certification standards by proposing and applying a replicable method to assess the structural robustness and convergence of industry‐specific ...
Teresa Turzo   +3 more
wiley   +1 more source

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