Results 191 to 200 of about 8,021 (296)

Stakeholder Alignment Around Technological Pathways in Early‐Stage Sustainability Transitions: A Study of Stakeholder‐Perceived Stakes in Aviation Decarbonization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how stakeholder groups become aligned or remain misaligned around alternative technological pathways during early‐stage sustainability transitions. We develop the concept of stakeholder‐perceived stakes, capturing how stakeholder groups evaluate technological pathways through perceived drivers and holdbacks, and how these ...
Helén Anderson, León Poblete
wiley   +1 more source

From Stakeholder Pressure to Public Value: The Role of Non‐Financial Reporting in the Waste Management Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The research investigates the creation and destruction of public value in the Italian waste management sector through stakeholder engagement and the quality of nonfinancial reporting (NFR). Drawing on stakeholder theory and public service logic, public value is conceptualized as the result of dynamic relational processes, where stakeholder ...
Paolo Esposito   +2 more
wiley   +1 more source

Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks   +2 more
wiley   +1 more source

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

open access: yesBusiness 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   +3 more
wiley   +1 more source

Toward the Use of Real‐World Data for Regulatory and HTA Decision‐Making: Experiences and Recommendations from Six EU‐Funded Projects

open access: yesClinical Pharmacology &Therapeutics, EarlyView.
Real‐world data are increasingly important for regulatory and health technology assessment decision‐making, yet their effective use across Europe remains limited by technical, methodological, regulatory, and societal challenges. Drawing on the experiences of six Horizon Europe projects in the MetReal cluster, this review summarizes common barriers and ...
Martin Russek   +34 more
wiley   +1 more source

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