Results 121 to 130 of about 301 (167)

Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto, Kathy Ning Shen   +1 more
wiley   +1 more source

Making Value‐Chain Risks Visible: Extending ENCORE for Systemic Insights

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses in all sectors, including downstream segments, depend on biodiversity and the ecosystem services it sustains, yet firms also exert pressures that accelerate biodiversity loss. The latter generates material risks for both companies and their financial stakeholders.
Hjalmar Funke, Emmy Wassénius, Beatrice Crona, Christophe Christiaen   +3 more
wiley   +1 more source

Exploring Sustainability Reporting in the Fashion Industry Towards European Sustainability Reporting Standards: Evidence on ESRS Readiness

Business Strategy and the Environment, EarlyView.
ABSTRACT In recent years, companies have increasingly sought to strengthen their sustainability commitment and reporting practices, particularly in industries with significant environmental and social impacts, such as fashion. The completeness and quality of sustainability reporting are central to European policy.
Daniela Preite, Camilla Falivena, Emanuela Scarpellini   +2 more
wiley   +1 more source

Circular Economy Disclosure in Europe's Automotive Sector: An Analysis of Reporting Patterns

Business Strategy and the Environment, EarlyView.
ABSTRACT According to the European Circular Economy Action Plan, the automotive industry plays a key role in Europe's transition to a circular economy (CE). Industry‐specific legislation and upcoming reporting guidelines raise the question of the current CE implementation level, which is still an underexplored research field.
Johannes Bauer, Johanna Marie Kunsmann, Peter Letmathe   +2 more
wiley   +1 more source

Employing Content Analysis in ESG Research: A Systematic Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT This study systematically reviews the application of content analysis in environmental, social and governance (ESG) disclosure research. Although content analysis is widely employed to examine ESG reporting, methodological approaches, disclosure channels and analytical practices remain fragmented, limiting methodological coherence and the ...
Hamed Mohammad Esmail Mohammad, Karim Mahran, Osama Abouelela, Eyad Abutheeb   +3 more
wiley   +1 more source

Business Model Innovation Under Institutionalized ESG Regulation: An Ontological Account of Paradox Closure

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutionalized environmental, social, and governance (ESG) regulation is reshaping how firms justify value, responsibility, and viability across industrial value chains. This paper examines how Corporate Sustainability Reporting Directive requirements enter business model innovation in SMEs embedded in five industrial value chains.
Annabeth Aagaard
wiley   +1 more source

Carbon Dot Nano‐Spacers in Triazine Networks for Integrated Photothermal Seawater Desalination and H2O2 Production

Carbon Energy, EarlyView.
Cyanated carbon dots (CN‐CDs) are synthesized by the hydrothermal method with carboxymethyl cellulose and cyanobenzoic acid, and CD‐CTN is obtained in situ via cyclotrimerization of CN‐CDs. CD‐CTN possesses excellent photothermal catalytic H2O2 production in seawater, and desalted H2O2 could be obtained, which demonstrates the practical application for
Xiaoxia Chen, Wenjie Tian, Huayang Zhang, Jingkai Lin, Anithadevi Sekar, Min Ge, Ruijia Wang, Hongda Guo, Shouxin Liu, Shujun Li, Jian Li, Tony D. James, Sai Kishore Ravi, Zhijun Chen   +13 more
wiley   +1 more source

Coupled Photocatalytic Hydrogen Production With Selective Biomass Valorization via Active Sites Construction and Electron Transport Channels Engineering

Carbon Energy, EarlyView.
A ternary CdS/1T‐WS2/CNTs heterojunction is in‐situ constructed via hydrothermal method, which is used for photocatalytic biomass reforming (biomass‐derived alcohols, lignin). It exhibits outstanding performance: H2 production rate of 26.17 mmol/g/h for benzyl alcohol (BA), benzaldehyde (BD) generation rate of 8.29 mmol/g/h, 90.06% BD selectivity, 100%
Ermiao Liang, Yi Li, Xue Liu, Ke Cheng, Baoqi Li, Mingcong Xu, Sha Luo, Chunhui Ma, Zhijun Chen, Zupeng Chen, Shouxin Liu, Wei Li   +11 more
wiley   +1 more source

Conjugated Conductive Polymer Binders for Lithium Batteries: Structural Engineering and Design Principles

Carbon Energy, EarlyView.
Structural engineering of conjugated conductive polymer binders enables integrated electronic transport, strong adhesion, and stable electrode interfaces, offering a promising strategy to reduce inactive components and improve the performance of high‐energy lithium batteries.
Fating Wang, Fei Lv, Jingjing Guo, Min Hong, Xia Wang, Xiaohan Cai, Tiefeng Liu, Jun Lu   +7 more
wiley   +1 more source

Redox‐Switchable Optical and Magnetic Properties in a Self‐Assembled Hexanuclear Ni(II) Double‐Decker Complex

Chemistry – A European Journal, EarlyView.
A triangular double‐decker Ni6 complex self‐assembles from Ni(II), TMEDA, and a triphenylene tris dioxolene non‐innocent ligand, with two face‐to‐face tris‐semiquinone decks held by a strong covalent C─C interaction. This rigid scaffold delivers four reversible ligand‐centered redox events: oxidation switches on an intense near‐infrared band and ...
Aristide Colin, Yiting Wang, François Lambert, Régis Guillot, Eric Rivière, Zakaria Halime, Nicolas Suaud, Nathalie Guihéry, Ganping Wang, Thayalan Rajeshkumar, Laurent Maron, Nathalie Bridonneau, Talal Mallah   +12 more
wiley   +1 more source