Results 181 to 190 of about 787,408 (245)

Circling the Archetype: Tensions Limiting the Transformation to a Circular Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research examines key tensions and the archetypal paradox that prevent the transformation to a circular economy (CE) across individual, organizational, and systems levels, problematizing CE assumptions. Tension manifestations are analyzed using a qualitative case study across eight diverse industries and geographies.
Helleke Heikkinen   +5 more
wiley   +1 more source

Internal Marketing of Sustainability: Nonmanagerial Employees' Perspectives in the Hospitality Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable business practices are widely promoted in hospitality, yet a persistent gap persists between sustainability strategies and their implementation in daily operations. This study focuses on the sustainability strategy–implementation gap by examining how nonmanagerial employees, responsible for operational delivery, perceive and ...
Zivai Machaka Mare, Humeyra Dogru Dastan
wiley   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy   +2 more
wiley   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change is increasingly reshaping the economic foundations of asset markets, yet its implications for the estate sector remain unevenly understood, particularly when institutional and financial mechanisms mediate risk transmission. While a growing body of evidence links climate vulnerability to property valuation and market behaviour ...
Qiulin Yang   +4 more
wiley   +1 more source

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