Results 41 to 50 of about 14,885 (273)
The Transition to CSRD and ESRS
, 2023 Abstract Purpose: This paper examines Norwegian companies’ perceptions of the transition to widespread mandatory sustainability reporting (CSRD) and related frameworks (ESRS) initiated by the EU. Their perceptions are investigated by elucidating the effect it will have on companies’ practices, while covering possible areas of resistance.
Eklund, Mats, Vaaler, Jonas Askevold
openaire +2 more sources
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Entrepreneurship and Sustainability IssuesRecent developments in the EU regulatory framework, from the 2014 Non-Financial Reporting Directive (NFRD) to the 2021 Corporate Sustainability Reporting Directive (CSRD), have significantly increased ESG disclosure requirements for a more significant ...
Jaroslav Sedlák, Jaromír Veber
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Empirical study on the effective factors of social responsibility disclosure of Iranian companies [PDF]
Journal of Asian Business and Economic Studies, 2019 Purpose – The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility ...
Mahdi Salehi +2 more
doaj +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
Narrow and Deep Fano Resonances in a Rod and Concentric Square Ring-Disk Nanostructures
Sensors, 2013 Localized surface plasmon resonances (LSPRs) in metallic nanostructures have been studied intensely in the last decade. Fano interference is an important way to decrease the resonance linewidth and enhance the spectral detection resolution, but realizing
Zhenrong Sun +6 more
doaj +1 more source
A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini +2 more
wiley +1 more source