Results 151 to 160 of about 1,866,943 (235)

How Political Connections Shape Corporate Sustainability: A Systematic Review and Integrative Framework for Future Research Directions

Business Strategy and the Environment, EarlyView.
ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer, Mahmoud Nasr, Karim Mahran   +2 more
wiley   +1 more source

Global emission factor dataset for Scope 3 machine learning applications. [PDF]

Sci Data
Guo Y, Guan C, Ma J.
europepmc   +1 more source

ESG Disclosure Quality as Organizational Information Processing: Comparing Human Coding, Rule‐Based Automation, and LLM Semantic Scoring

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley   +1 more source

Untangling deliverability, additionality and double counting related to renewable energy certificates for improved scope 2 emissions accounting

Environmental Research Letters
Anders Bjørn, Caroline Herlev Gebara, Matthew Brander   +2 more
doaj   +1 more source

From Promise to Practice: A Systematic Review of Sustainability‐Linked Loans

Business Strategy and the Environment, EarlyView.
ABSTRACT By linking loan terms to predefined environmental, social and governance (ESG) goals, sustainability‐linked loans (SLLs) can incentivise banks and corporations towards sustainability. Despite rapid growth, research remains scant and questions remain about SLLs' financial, organisational and sustainability impacts and how they differ from other
Elias Porse, Aurélien Acquier
wiley   +1 more source

From words to action? Linking ESG reports to environmental performance. [PDF]

PLoS One
Savin I, Carel ML, Schlindwein E.
europepmc   +1 more source

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi, Ahmed Al‐Hadi, Iman Harymawan, Wisam Neema Hussein, Lien Duong, Grantley Taylor   +5 more
wiley   +1 more source

Green radiology (part 1): environmental sustainability and energy consumption in medical imaging, with perspectives from Japan. [PDF]

Jpn J Radiol
Ota H, Yamashiro T, Kumamaru KK, Kumasaka S, Kido A, Ozaki K, Kono Y, Azuma M, Fukuda T, Aida N, Sustainable Radiology Committee of the Japan Radiological Society.   +10 more
europepmc   +1 more source

Circular Economy in Food Supply Chains: Comprehending the Paradigm and Redefining Future Research Through a Multidisciplinary Review of Reviews

Business Strategy and the Environment, EarlyView.
ABSTRACT The inefficiencies of the global food system necessitate a shift towards a circular economy (CE) in food supply chains (FSCs). While research on CE in FSCs spans multiple disciplines, it often remains siloed within respective disciplinary boundaries, limiting its practical impact.
Lovish Raheja, Pankaj Dutta, Ananya Bhattacharya   +2 more
wiley   +1 more source

A golden opportunity: Corporate sustainability reporting as a key lever to address nature-related risks. [PDF]

Ambio
Crona B, Polasky S, Parlato G, Blum V, Mathon M.   +4 more
europepmc   +1 more source