Results 71 to 80 of about 133 (131)

Productivity and Emissions in Italian Agriculture: A Farm‐Level Efficiency Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Achieving the European Union climate‐neutrality objectives requires metrics that jointly assess farm productivity and greenhouse gas emissions at a granular level. However, harmonized evidence for benchmarking the productivity–emissions nexus of Italian farms remains limited.
Giulio Fusco, Yari Vecchio, Margherita Masi, Michele Borgia   +3 more
wiley   +1 more source

Strategies for Realizing Industry 5.0 Inclusive Sustainability Goals for Sustainable Development: A Structured Framework for Overcoming Barriers and Guiding Transformation

Business Strategy and the Environment, EarlyView.
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia, Ali Ghorbani, Masood Fathi, Morteza Ghobakhloo, Behzad Foroughi   +4 more
wiley   +1 more source

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos, Maria Carmen Pérez‐López, Ismael Muñoz‐Pérez, Germán López‐Pérez   +3 more
wiley   +1 more source

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo, Francesco Quatraro, Eleonora Rubichi   +2 more
wiley   +1 more source

The Bi‐Directional Relationship Between Corporate Sustainability and Environmental Uncertainty: The Moderating Role of Organizational Capabilities

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley   +1 more source

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti, Matteo Foglia, Grazia Onorato   +2 more
wiley   +1 more source

Firms' Green Responses to Environmental Regulations: A Three‐Dimensional Concurrent Engineering Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates companies' responses to energy efficiency policies, focusing on mandatory and voluntary regulations that create a complex landscape for businesses to navigate. Using a sample of 1473 firms across 29 European countries (2002–2018), we explore the impact of legislation on green redesign—operationalized through ...
Thomas Alexopoulos, Dimitra Kalaitzi, Giorgos Papagiannakis, Konstantina Spanaki   +3 more
wiley   +1 more source

Gen‐AI Is Not an Option for Environment Sustainability‐Enabling of Gen‐AI for Responsible and Green Supply Chains Using a Grey Network Map (GNM)

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental sustainability in supply chains is no longer considered a compliance concern. It has become a strategic capability challenge, as firms seek to use Generative artificial intelligence (Gen‐AI) to improve decision quality, resource efficiency and responsible operations.
Anbesh Jamwal, Anil Kumar, Ashutosh Samadhiya, Sunil Luthra   +3 more
wiley   +1 more source

Finance 5.0, Digital Financial Inclusion, and Carbon Footprint: Evidence From a Multi‐Country Panel Using Threshold Models

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of digital finance and financial inclusion on carbon emissions within a multi‐country panel framework, contributing to the emerging Finance 5.0 literature that links digital transformation with environmental sustainability.
Utku Altunöz
wiley   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source