Results 121 to 130 of about 10,109 (288)

Digital Transformation for Eco‐Innovation: Evidence From Agriculture 4.0 Adoption in Wine Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms face a fundamental strategic dilemma: how to align digital transformation with environmental sustainability while maintaining competitive advantage. Drawing on the eco‐innovation and green business strategy literature, this paper investigates how Agriculture 4.0 technologies act as enablers of sustainability strategies.
Alessandro Muscio, Amir Maghssudipour, Yuntao Wang   +2 more
wiley   +1 more source

The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality

Future Business Journal
Purpose The main objective of the research is to examine the influence of audit committee attributes on the integrated reporting quality (IRQ) and to investigate whether this association is moderated by board gender diversity in the manufacturing and non-
Mohamed Samy El-Deeb, Lana Mohamed
doaj   +1 more source

Circular Design Strategies Unleashed: Competitiveness and the Journey Towards Circular Manufacturing Businesses

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) remains hindered by the lack of practical strategies that simultaneously secure competitiveness and deliver sustainability outcomes for manufacturing organisations. While circular design is often cited as a cornerstone of CE, its concrete role in driving competitive advantage and organisational ...
Shamaila Ishaq, Umair Tanveer, Thinh Gia Hoang, Stefan Seuring   +3 more
wiley   +1 more source

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha, Narain Gupta, Deniz E. Yoruk, Vikas Kumar   +3 more
wiley   +1 more source

Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management [PDF]

, 2006
A prime objective of the Sarbanes-Oxley Act and recent changes to stock exchange listing standards is to improve the quality of financial reporting.
Klein, April, Hollingsworth, Carl W., Carcello, Joseph V.   +2 more
core  

Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration
Surajit Bag, Gautam Srivastava, Susmi Routray, Andrea Chiarini   +3 more
wiley   +1 more source

Audit committee regulation in Australia : how far have we come?

, 2008
This paper presents a synopsis of the major developments in corporate governance regulations and recommendations for Australian audit committees categorised into three distinct period of regulation from 1976-2004.
Lois Munro, Sherrena Buckby, Munro, Lois A., Buckby, Sherrena   +3 more
core   +1 more source

Venture Funding: Signals of Environmental Orientation and Their Interplay With Investor‐ and Country‐Level Characteristics

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore, Corinna Vera Hedwig Schmidt, Steffen Strese   +2 more
wiley   +1 more source

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

Circular Economy Pathways for Airport Climate Change Mitigation

Business Strategy and the Environment, EarlyView.
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli, Davide Calandra, Federico Lanzalonga, Paolo Biancone   +3 more
wiley   +1 more source