Results 101 to 110 of about 14,222 (269)

Deforestation‐Free Cocoa: Implications for Organizational Adaptation and Compliance Costs

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Mandatory due diligence is an emerging policy instrument for addressing global environmental challenges, yet how such regulations reshape firm‐level organizational structures and generate compliance costs remains poorly understood. Drawing on organizational theory, this study examines how companies in the German cocoa and chocolate sector ...
Daniel Braun   +2 more
wiley   +1 more source

Confronting Biodiversity Risk: Its Role in Shaping Corporate External Financing Choice

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how biodiversity risk shapes corporate financing decisions. We propose a Financing Hierarchy Distortion framework, arguing that biodiversity risk amplifies information asymmetry and legitimacy costs, thereby pushing firms toward debt‐heavy adjustments.
Yang Zhou   +3 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

Contracting as Sensemaking Infrastructure: Enacting Sustainability Strategy in Business‐to‐Business Relationships

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms articulate sustainability objectives but depend on suppliers and business partners to enact them. As commitments cross organizational and professional boundaries, their meaning may fragment even when parties agree in principle.
Mohammad Naji Shah Mohammadi, Ebru Metin
wiley   +1 more source

Investigating the Customer Journey in Second‐Hand Fashion Platforms: Implications for Luxury Brand Management

open access: yesJournal of Consumer Behaviour, Volume 24, Issue 2, Page 655-672, March 2025.
ABSTRACT Consumers' increasing environmental concerns are prompting a shift in fashion consumption, fueling the remarkable growth of the second‐hand market. Over the last decade, this trend has spurred the emergence of a plethora of online platforms dedicated to the resale of pre‐loved fashion items.
Gabriele Murtas, Giuseppe Pedeliento
wiley   +1 more source

The Impacts of Chief Sustainability Officers' Structural Power on Corporate Social Responsibility Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Extant literature assumes that powerful executives can wield their influence with minimal opposition from lower‐power actors. We reconsider this assumption by incorporating the coalitional view in which lower‐power actors can mobilize coalitions to resist.
Nhan Huong Nguyen   +2 more
wiley   +1 more source

ESG Ratings and Firms' Engagement in Global Innovation Ecosystems: Implications for Green Innovation Capacity

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao   +3 more
wiley   +1 more source

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández   +2 more
wiley   +1 more source

Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino   +2 more
wiley   +1 more source

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