Results 141 to 150 of about 40,505 (291)

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

An Overrange Collocation Method

open access: yesComputer Modeling in Engineering & Sciences, 2011
In this paper, a new meshless method called the overrange collocation method (ORCM) is proposed. By introducing some collocation points, which are located at outside of domain of the analyzed body, unsatisfactory issue of the positivity conditions of boundary points in collocation methods can be avoided.
openaire   +1 more source

Misinterpretation of the ESG Controversies Index: A Critical Flaw in Sustainability Research—Evidence From a Hybrid Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The ESG Controversies Index provided by Thomson Reuters (Refinitiv) has been widely used in sustainability, finance, and corporate governance research as a proxy for firms' exposure to environmental, social, and governance controversies. However, a number of published studies appear to misinterpret the index by reversing its underlying scale ...
Haitham Nobanee   +3 more
wiley   +1 more source

The Circular Economy—A New Resilience Paradigm?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The circular economy (CE) has traditionally been positioned as a central instrument of the sustainability paradigm. Yet escalating geopolitical volatility and supply chain fragility have elevated resilience to a parallel strategic imperative, and the conceptual integration of CE and resilience remains underexplored.
Julian Kirchherr, Felix Carl Schultz
wiley   +1 more source

The Greenwashing Gambit: A Double‐Edged Sword in Crowdfunding Success

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The paper examines when greenwashing becomes a success factor in reward‐based crowdfunding campaigns aimed at financing environmentally sustainable products. While prior work has identified what drives success in such campaigns, it remains unclear when misleading environmental claims are discounted as cheap talk and when they instead ...
Filippo Corsini   +2 more
wiley   +1 more source

Business Model Innovation Under Institutionalized ESG Regulation: An Ontological Account of Paradox Closure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutionalized environmental, social, and governance (ESG) regulation is reshaping how firms justify value, responsibility, and viability across industrial value chains. This paper examines how Corporate Sustainability Reporting Directive requirements enter business model innovation in SMEs embedded in five industrial value chains.
Annabeth Aagaard
wiley   +1 more source

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy   +2 more
wiley   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy