Results 171 to 180 of about 1,671 (264)

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

Net‐Zero Transition and Its Impact on Firms' Energy Efficiency and Economic Growth Within the Framework of Sustainable Development Goals: A Systematic Literature Review and Bibliometric Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief   +3 more
wiley   +1 more source

Business and Governance Strategies for Circular Economy Valorization of Construction Timber: A Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The valorization of construction and demolition timber is essential to advancing circular economy objectives but remains constrained by fragmented organizational, network, and institutional practices. For firms in the construction sector, this represents a critical strategic adaptation challenge.
Reeko Watanabe   +6 more
wiley   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

Exploring Green Entrepreneurship: Clarifying Conceptual Overlaps and Distinctions With Sustainability‐Related Entrepreneurship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Increasing global emphasis on sustainability has positioned green entrepreneurship as a key mechanism for aligning business with environmental responsibility. Despite growing research, green entrepreneurship remains conceptually fragmented, with overlapping constructs and inconsistent definitions, which may have constrained theoretical and ...
Alexandra Elena Carst   +1 more
wiley   +1 more source

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