Results 161 to 170 of about 12,195 (258)

The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley   +1 more source

Securing the U.S. nucleic acid synthesis industry: a case for safe-harbor information sharing. [PDF]

open access: yesFront Bioeng Biotechnol
Seltzer MJ   +5 more
europepmc   +1 more source

Do Big Data Analytics and Artificial Intelligence Enhance Corporate Sustainability? The Moderating Roles of Regulation and Management Support

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu   +2 more
wiley   +1 more source

Chain‐Level Business Model Patterns for the Green Logistics Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability transitions in freight transport increasingly depend on coordinated changes across entire logistics networks, not just within individual firms. This study investigates how business‐model change unfolds across a multimodal European logistics chain engaged in reducing transport‐related emissions.
Marikka Heikkilä
wiley   +1 more source

A problem of Epic proportion. [PDF]

open access: yesPLOS Digit Health
Abulibdeh R   +5 more
europepmc   +1 more source

Goal Displacement and Goal Conflicts in Circular Innovation Initiatives: Types and Mitigation Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim   +2 more
wiley   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren   +2 more
wiley   +1 more source

The Contingent Eco‐Innovation–Firm Performance Link: A Global Systematic Literature Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley   +1 more source

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