Results 281 to 290 of about 308,247 (355)
Leading the Way Towards Greener Business Models in the Wine Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study connects ethical leadership and green management to unlock the knowledge behind sustainability success, investigating the impact of environmental management and ethical leadership on the green performance of firms, both directly and indirectly, through the mediating role of green knowledge sharing, providing a framework for ...
Eduardo Sánchez‐García +3 more
wiley +1 more source
Accounting for Climate Change: A Temporal Analysis of the Literature
Business Strategy and the Environment, EarlyView.ABSTRACT This study presents a systematic literature review of articles related to accounting for climate change. By adopting the theoretical lenses of the actor–network theory, this study investigates the primary actors influencing management research on accounting for climate change and how their roles have evolved over time considering major ...
Ubaldo Comite +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (CSRD) shift.
Rodolfo Damiano, Giuseppe Valenza
wiley +1 more source
Biodiversity Credits: An Overview of the Current State, Future Opportunities, and Potential Pitfalls
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity credits are an emerging vehicle for pro‐environmental financing, yet much uncertainty remains around how and when they could boost biodiversity conservation. Here we define what biodiversity credits are and explore impact pathways through a proposed theory of change. Based on evidence from 34 pilot projects and a review of lessons
Sven Wunder +16 more
wiley +1 more source
Does It Pay to Be Green? A Total Quality Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT The question of whether, when, and how efforts for better corporate environmental performance (CEP) improve corporate financial performance (CFP) remains controversial. We revisit this question from a total quality perspective, which unites previous research and highlights interdependencies between mediators of the CEP–CFP relationship.
Christine Reitmaier +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT With the growing regulatory interest in supply chain carbon footprint, we provide a foundation for future enquiry into the role of green supply chain management (GSCM) on carbon accounting. We conduct a systematic literature review on a final set of 113 articles published between 2010 and 2024 using the Web of Science (WoS) and Scopus ...
Millie Liew, June Cao
wiley +1 more source
Climate Risk and Tax Avoidance of Climate‐Sensitive Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Artificial intelligence and big data are increasingly being integrated into sustainable entrepreneurship practices. Yet, conventional literature often neglects to critically examine their economic, environmental, and social implications. We conducted a systematic literature review to understand when, how, and for whom artificial intelligence ...
Nathanael Ojong
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Integrating environmental sustainability (ES) into organizational strategies and operations remains a persistent challenge, particularly in fields where environmental concerns are not yet embedded within dominant institutional norms and standards of behavior. In such contexts, ES risks being overshadowed by economic and operational priorities,
Niccolò Maria Todaro +3 more
wiley +1 more source
Why Context Matters in Industrial Energy Efficiency: A Framework for Electric Motor Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Energy efficiency is one of the most effective means for achieving sustainability goals, yet its adoption, particularly in electric motor systems, remains limited. Insights into the dynamics between contextual elements and efficiency measures can lead to more informed decision‐making.
Davide Accordini +2 more
wiley +1 more source