Results 41 to 50 of about 26,449 (216)

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

An Indicator‐Based Decision Framework for Circular Bioeconomy Transition in the Steel Industry: Integrating Multiphase Learning and Cooperative Game Modelling

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari, Mohammadreza Sadeghi‐Moghadam, Hannan Amoozad Mahdiraji   +2 more
wiley   +1 more source

PENERAPAN BALANCED SCORECARD SEBAGAI TOLAK UKUR DALAM PENGUKURAN KINERJA USAHA BUDIDAYA IKAN LELE DI KECAMATAN KOTO TANGAH KOTA PADANG

Jurnal Hilirisasi IPTEKS, 2022
Balanced Scorecard merupakan suatu alat yang digunakan untuk memantau keputusan strategis yang diambil oleh perusahaan berdasarkan indikator yang telah ditetapkan sebelumnya yaitu terkait dengan aspek keuangan, pelanggan, proses internal serta ...
Imtihan Imtihan, Lisa Mayasari, Yulhendri Yulhendri   +2 more
doaj   +1 more source

Formalising Sustainability Management as a Core Process Group in Project Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a strategic imperative for organisations, yet widely used project management standards such as the PMBoK sixth and seventh editions still do not formalise how sustainability should be embedded across project work. This gap matters because PMBoK‐based processes shape governance, roles, documentation and performance ...
Cinzia Dessi, Vincenzo Basile, Federica Caboni, Flavio De Trane   +3 more
wiley   +1 more source

A systemic methodology for the reduction of complexity of the balanced scorecard in the manufacturing environment

Cogent Business & Management, 2020
The main objective of this paper is to develop and validate a methodology to select the most important key performance indicators from the balanced scorecard.
Rafael Sanchez-Marquez, José Miguel Albarracín Guillem, Eduardo Vicens-Salort, José Jabaloyes Vivas   +3 more
doaj   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

IMPLEMENTASI BALANCED SCORECARD PADA ORGANISASI PUBLIK

Jurnal Akuntansi dan Keuangan, 2004
At first introduced, balance scorecard is used by bussiness organization to measure performance of their activities, now balance scorecard is also used by public organization. A Public Organization is an organization intends to provide services to public,
Imelda R. H. N Imelda R. H. N
doaj  

Fueling Tomorrow: Scenario Planning for the Future of Gas Stations

Business Strategy and the Environment, EarlyView.
ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa, Fabiano Armellini, Jean‐Marc Robert   +2 more
wiley   +1 more source

Reciprocity on the Edge of Distance Paradox: How Sustainability Motives and Hypocrisy Shape Consumer Responses to Nearshoring

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan, Nilay Bıçakcıoğlu‐Peynirci, Ozge Ozgen   +2 more
wiley   +1 more source

Beyond Economic‐Environmental Dominance: Knowledge Management and Responsible Sustainability in Business Strategy Research

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides an exploratory, descriptive analysis of how knowledge management (KM) research engages with responsible sustainability from a strategic perspective. Using bibliometric science mapping, we analyse 97 Web of Science publications to identify dominant thematic patterns, relative emphases and conceptual blind spots shaping the ...
Jaime J. González‐Masip
wiley   +1 more source