Results 281 to 290 of about 1,258,530 (358)

Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (CSRD) shift.
Rodolfo Damiano, Giuseppe Valenza
wiley   +1 more source

Biodiversity Credits: An Overview of the Current State, Future Opportunities, and Potential Pitfalls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity credits are an emerging vehicle for pro‐environmental financing, yet much uncertainty remains around how and when they could boost biodiversity conservation. Here we define what biodiversity credits are and explore impact pathways through a proposed theory of change. Based on evidence from 34 pilot projects and a review of lessons
Sven Wunder   +16 more
wiley   +1 more source

Climate Risk and Tax Avoidance of Climate‐Sensitive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley   +1 more source

The living Barents Sea response to peak-warming and subsequent cooling. [PDF]

open access: yesSci Rep
Eriksen E   +15 more
europepmc   +1 more source

How Cooperatives Embed Circularity in Their Business Models and Governance—Results From an International Survey

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Cooperatives as a democratic form of economic organization are an emerging focus in research on the social dimensions of circular economy. However, there is no international database on cooperatives and circular economy, impeding systematic analysis.
Rafael Ziegler   +6 more
wiley   +1 more source

Does the Integration of Fintech and Green Finance Enhance Sustainability Performance in the Banking Sector? Information Technology Governance as Moderator

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of Fintech and green finance on enhancing sustainability performance through information technology governance. We collected questionnaires from 611 banking institutions in Nigeria, Ghana, and Cameroon from May to October 2024 and analyzed them with Partial Least Squares‐Structural Equation Modeling and ...
Mandella Osei‐Assibey Bonsu   +3 more
wiley   +1 more source

Correction: Response to "Repeating the errors of the past: the hazards of a commercial human milk industry" Modi (2024) from the Global Alliance of Milk Banks and Associations. [PDF]

open access: yesPediatr Res
Coutsoudis A   +10 more
europepmc   +1 more source

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