Results 151 to 160 of about 108,110 (296)

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat   +4 more
wiley   +1 more source

Environmental Performance Drivers: A Political Cost Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain   +2 more
wiley   +1 more source

Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley   +1 more source

Consumer Responses to Physical, Digital and Integrative Sustainability Strategies in the Apparel Industry: A Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The apparel industry is one of the world's most profitable sectors but also among the most environmentally damaging. Growing sustainability pressures have led companies to adopt diverse strategies to reduce their impact, yet no single study has systematically analysed these approaches or their consumer implications.
Maria Leonor Ferreira   +1 more
wiley   +1 more source

Sustainability Practices in SMEs: An Explorative Study on Ethnic Minority–Owned SMEs in the United Kingdom

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam   +2 more
wiley   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

Leveraging Generative Artificial Intelligence to Enhance Carbon Performance in Supply Chains Through Green Product Innovation and End‐of‐Life Product Management: AI‐Driven Carbon Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study illustrates how organizations reconcile their information processing capabilities with uncertainty within the supply chain (SC) through generative artificial intelligence (GAI) to achieve carbon performance (CP). A quantitative research methodology is applied, and 155 responses from manufacturing firms are analyzed through ...
Syed Muhammad Shariq   +3 more
wiley   +1 more source

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