Results 111 to 120 of about 12,280 (264)

Intertwining HR Practices and Sustainability: A Cross‐Systematization of the Current Literature

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Nowadays, organizations are experiencing a reorientation of their corporate strategies to pursue the Sustainable Development Goals (SDGs). Here, not only can the concept of sustainability be interpreted in several ways but even each human resource (HR) practice seems to contribute to sustainable business performance differently.
Silvia Barghini   +2 more
wiley   +1 more source

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

Net‐Zero Transition and Its Impact on Firms' Energy Efficiency and Economic Growth Within the Framework of Sustainable Development Goals: A Systematic Literature Review and Bibliometric Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief   +3 more
wiley   +1 more source

Nonfood Geographical Indications as Collective Sustainability Strategies: Governance as a Strategic Capability for Territorial Competitive Advantage

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Nonfood geographical indications (GIs) are increasingly emerging as collective sustainability strategies. They enable territories to transform cultural and productive heritage into sources of long‐term competitive advantage. While existing research recognises their regulatory and cultural relevance, limited attention has been paid to how ...
Giovanni Peira, Alessandro Bonadonna
wiley   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen   +2 more
wiley   +1 more source

What Do We Know About Scope 3 Emissions in Small‐ and Medium‐Sized Enterprises? Mapping Current Knowledge and Advancing a Theory–Practice‐Oriented Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu   +5 more
wiley   +1 more source

Collaboration between occupational health services and other health care: a scoping review. [PDF]

open access: yesJ Occup Med Toxicol
Varanka-Ruuska T   +4 more
europepmc   +1 more source

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