Results 211 to 220 of about 9,015 (304)

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu   +4 more
wiley   +1 more source

Evaluating the Impact of Sustainability on the Financial Value of Brands: Activity‐Based or Customer Perception Metrics?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley   +1 more source

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

An analysis of the market for diving certificates. [PDF]

open access: yesFront Sports Act Living
Daumann F, Klöcker JA, Schurade M.
europepmc   +1 more source

Leadership, Sustainability, and Performance: A Cluster‐Based Systematic Review Anchored in the Triple Bottom Line Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study maps and synthesizes the intellectual structure of sustainability‐oriented leadership research by examining how economic, environmental, and social performance dimensions are addressed across the literature. A cluster‐based systematic literature review was conducted using data from the Scopus and Web of Science databases.
Yaprak Demirsoy   +2 more
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

The Joint Effect of Buyer Quantitative and Qualitative Information Disclosure on Suppliers' Green Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' strategic decision‐making relies not only on their own information but also on that disclosed by supply chain partners. While research recognizes buyers' importance in green innovation, the impact of their information disclosure remains underdeveloped. Drawing on the extended resource‐based view, this study investigates the joint effect
Yang Yang, Yan Jiang
wiley   +1 more source

Home - About - Disclaimer - Privacy