Results 91 to 100 of about 11,590 (216)

Benefit Corporations: The Moral Legitimacy That Requires More Rules

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca   +3 more
wiley   +1 more source

Challenges of GDPR Compliance with the Data Altruism Concept Under the Data Governance Act: Lessons from the Estonian X-Road Model

open access: yesBaltic Journal of Law & Politics
The introduction of the Data Governance Act (DGA), which entered into force on 23 June 2022, has marked a significant development in the European data landscape.1 This landmark legislation aims to reshape data governance practices within the European ...
Koiava Ana, Chochia Archil
doaj   +1 more source

Advancing Biodiversity Disclosure Through the Interaction Between Women Leaders and Environmental Team: A Critical Mass Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The conservation of biodiversity and ecosystems is increasingly recognised as essential to the long‐term sustainability of organisational operations. Drawing on critical mass theory, upper echelon theory and gender socialisation theory, this study examines the influence of female board and executive representation on corporate biodiversity ...
Masoud Rahmani   +2 more
wiley   +1 more source

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz   +3 more
wiley   +1 more source

Environmental Taxes and Subsidies for Sustainability: Experimental Evidence on Consumer Preferences for Business Strategy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular textile management is essential to achieving sustainable consumption, as outlined in SDG 12, but consumer behavior and economic factors often hinder its adoption. This study investigates how environmental policies, such as carbon taxes and subsidies, influence consumer choices in the fast fashion sector by examining purchasing ...
Alessandro Cascavilla   +3 more
wiley   +1 more source

European Ports as Energy Hubs: A Sustainability Index to Assess Territorial Development

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The capacity of ports to act as energy hubs is increasingly relevant in light of sustainability challenges and global crises like the Ukraine conflict, the COVID‐19 pandemic and energy scarcity. Numerous international and national initiatives are shaping the future of port development to address environmental and economic concerns.
Paolo Mazzocchi   +3 more
wiley   +1 more source

PUBLIC PURCHASE OFFER -PUBLIC EXCHANGE OFFER AND METHODS OF EVALUATION : CASE OF THE CBM-WAFABANK FUSION

open access: yesRevue Marocaine de Recherche en Management et Marketing, 2017
By extending previous studies on public offerings, our research aims to demonstrate what the most relevant valuation methodologies could be used to ensure fair valuation of participating entities in a take-over bid (PAO) and public exchange offer (PEO ...
HABBOUCHSAMI
doaj  

Navigating the Net Zero Transition: Towards Improved Effectiveness of Corporate Decarbonization Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT With net zero CO2 emissions as the benchmark for mitigating the worst impacts of climate change by mid‐century, businesses are urged to deploy robust reduction measures. However, in light of increasing emissions globally, the effectiveness of current corporate decarbonization strategies remains unclear.
Linda Schenzle, Timo Busch
wiley   +1 more source

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat   +4 more
wiley   +1 more source

Environmental Performance Drivers: A Political Cost Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain   +2 more
wiley   +1 more source

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