Results 71 to 80 of about 4,086 (235)

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

Business Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad, Mohammad Moshtari, Ali Esfahbodi   +2 more
wiley   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq, Farida Akhtar, Han Lin Shang   +2 more
wiley   +1 more source

The Impact of ESG Performance and Corporate Governance on Dividend Policies: Empirical Analysis for European Companies

Risks
Understanding how ESG performance and corporate governance practices influence financial policies has become increasingly critical for investors, regulators, and other stakeholders. This study specifically examines the simultaneous independent effects of
Hichem Saidi, Soufiene Tabessi, Abdelaziz Hakimi   +2 more
doaj   +1 more source

From Capabilities to Competitive Greening: Managerial Commitment and Green Shared Vision as Serial Mediators in Energy‐Sector SMEs

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on dynamic capabilities view and upper echelons theory, this study shows how energy‐sector SMEs convert dynamic capabilities into green competitive advantage. We theorize that sensing–seizing–reconfiguring routines are associated with green competitive advantage only when top managers visibly prioritize environmental goals and foster a
Anna Chwiłkowska‐Kubala, Szymon Cyfert, Kamila Malewska, Michał Chomicki, Maciej Mitręga   +4 more
wiley   +1 more source

CEO CHARACTERISTICS AND OPTIMISTIC TONE IN NARRATIVE DISCLOSURE

Jurnal Akuntansi Kontemporer
Research Purposes. This study examines the effect of CEO characteristics, namely age, gender, financial expertise, and narcissism, on optimistic tone in the board of directors’ reports of companies listed on the Indonesia Stock Exchange (IDX) in 2022 ...
Selvana Varissa, Annisaa Rahman
doaj  

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

Corporate Waste Management and Investment Efficiency: Does the CSR Committee Matter? Evidence From France

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich, Nadia Ben Farhat, Khaled Hussainey   +2 more
wiley   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source