Results 151 to 160 of about 409 (213)
Business Strategy and the Environment, EarlyView.ABSTRACT Circular society (CS) conceptualises circularity as a multi‐level governance transformation involving the redistribution of authority, responsibility and coordination across socio‐institutional systems. Yet the concept remains insufficiently operationalised in empirical research.
Mohina Gandhi +6 more
wiley +1 more source
Out of Sight, Out of Mind: Digitalization's Double Role in Driving Sustainable Transition
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates the role of digitalization in overcoming organizational barriers to sustainability. Drawing on the attention‐based view (ABV) theory, the study examines how digitalization, as a contextual condition, shapes the allocation of managerial attention, influences the perception of sustainability barriers, and ultimately ...
Zahra Ahmadi‐Gh +1 more
wiley +1 more source
Decarbonization in Financial Turbulent Times: Global Value Chains and Regulatory Framework
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how participation in global value chains (GVCs) influences carbon emissions amid financial turbulence, with attention to cross‐country heterogeneity and distributional dynamics. Although existing research has explored trade–environment linkages, limited attention has been given to how GVC integration interacts with ...
Xiaoyong Xu +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan +3 more
wiley +1 more source
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Green finance (GF) has emerged as a key policy instrument for advancing the circular economy (CE), yet its impact varies considerably across OECD countries. Existing research has not sufficiently examined how institutional, technological, and cultural contexts shape this relationship.
Mohammed Ibrahim Gariba +5 more
wiley +1 more source
Battery Energy, Volume 4, Issue 2, March 2025.Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities. ABSTRACT Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities.
Mohsen Alizadeh Afroozi +4 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the challenges and support needs of small and medium‐sized enterprises (SMEs) in adopting standardized sustainability reporting, taking the European Sustainability Reporting Standards (ESRS) as an empirical case of formal standardization.
Filippo Cavaliere +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro +3 more
wiley +1 more source
Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang +3 more
wiley +1 more source