Results 131 to 140 of about 12,083 (256)

Emission Reduction Targets Between Strategy and Executive Compensation: Evidence on Symbolic and Substantive Adoption From German Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly commit to climate targets yet doubts remain about whether such pledges translate into substantive corporate governance or remain symbolic. The study examines how emission reduction targets (ERTs) in sustainability strategies are reflected in compensation among German listed firms.
Victoria Fohrer, Anna‐Sofia Grabowski
wiley   +1 more source

The widespread adoption of large language model-assisted writing across society. [PDF]

Patterns (N Y)
Liang W, Zhang Y, Codreanu M, Wang J, Cao H, Zou J.   +5 more
europepmc   +1 more source

From Policy to Practice: A Global Review of Circular Economy Strategy Documents in Construction Using NLP

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores how circular economy (CE) principles are incorporated in construction‐related policy roadmaps worldwide, addressing the growing need for effective resource strategies in a highly material‐intensive sector. National strategic CE documents from 57 countries were analyzed using natural language processing techniques, and then ...
Aidana Tleuken, Hamad Hassan Awan, Aidos Kyrkynbay, Sanzhar Sanat, Huseyin Atakan Varol, Ferhat Karaca   +5 more
wiley   +1 more source

Strategic equity compensation: A delphi-AHP approach to industry-specific governance design for RSUs. [PDF]

PLoS One
Park WA, Sernova E, Park CY.
europepmc   +1 more source

Formalising Sustainability Management as a Core Process Group in Project Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a strategic imperative for organisations, yet widely used project management standards such as the PMBoK sixth and seventh editions still do not formalise how sustainability should be embedded across project work. This gap matters because PMBoK‐based processes shape governance, roles, documentation and performance ...
Cinzia Dessi, Vincenzo Basile, Federica Caboni, Flavio De Trane   +3 more
wiley   +1 more source

Empirically assessing corporate adaptation and resilience disclosure using AI. [PDF]

NPJ Clim Action
Spacey Martín R, Ranger N, Schimanski T, Leippold M.   +3 more
europepmc   +1 more source

A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement

Business Strategy and the Environment, EarlyView.
ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley   +1 more source

Why Luhmann? Social systems theory for a sociology of suicide in the platform age. [PDF]

Front Sociol
Fernández-Vilas E, Labora-González JJ, Coca JR.   +2 more
europepmc   +1 more source

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram, Irmak Aksoy, Yavuz Selim Balcıoğlu   +2 more
wiley   +1 more source

Beyond Reporting: The Integration of Climate Change and Biodiversity Into Business Strategies and Governance Structures of Swedish Firms and Financial Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses how large Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures. Using unique 2022 and 2023 survey data and logistic probability models, we examine how internal and external factors shape early responses to the EU Taxonomy and the CSRD ...
Fredrik N. G. Andersson, Susanne Arvidsson   +1 more
wiley   +1 more source