Results 61 to 70 of about 1,559 (206)

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi   +2 more
wiley   +1 more source

Voices From the Coast: Stakeholder Participation and Perception on Creating a Marine Protected Area

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores participatory processes in the context of marine conservation, with a specific focus on recent initiatives undertaken by the Apulia region in Italy to establish a new Marine Protected Area (MPA). Employing a qualitative cross‐sectional methodology, the study investigates how local communities perceive and engage with the ...
Giampiero Palazzo   +3 more
wiley   +1 more source

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi   +5 more
wiley   +1 more source

Integrating ESG Into Business Strategy: Evidence on Firm Performance From European High‐Materiality Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp   +2 more
wiley   +1 more source

Public Emotions and Climate Change Awareness: Understanding Shifting Perceptions for Sustainable Futures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Understanding the evolving emotional landscape surrounding climate change is critical for developing effective environmental strategies and communication. This study offers an analysis of public emotions toward human‐induced climate change by leveraging big data analytics and machine learning techniques on social media content from platform X.
Qingfeng Tian   +5 more
wiley   +1 more source

Two Pathways to ‘No’: Context‐Conditioned Sufficient Pathways to Formal SBTi Non‐Engagement Among Apparel and Footwear Suppliers in Bangladesh and China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The apparel and footwear (A&F) industry accounts for up to 10% of global greenhouse gas emissions, much of it arising from supplier activities. While leading brands increasingly commit to science‐based targets (SBTs), formal engagement with the Science‐Based Targets initiative (SBTi) remains limited among suppliers, especially in key sourcing ...
Ryan Meintjes, Laurence L. Delina
wiley   +1 more source

Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As Environmental, Social, and Governance (ESG) Information Disclosure (ESG‐ID) transitions from voluntary to mandatory disclosure, its drivers and impacts have become focal points of discussion. Existing research, however, lacks integration, which, in turn, has led to fragmented theoretical and practical insights.
Siqi Wang   +3 more
wiley   +1 more source

Circular Ecosystem‐Orchestrating Leadership: Microfoundations of Ecosystem‐Related Dynamic Capabilities for a Circular Economy Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) increasingly depends on circular ecosystems: networks of autonomous yet interdependent actors that must coordinate material, information, and value flows to narrow, slow, and close resource loops. This creates a governance problem: Circularity requires orchestration, yet no single actor can impose ...
Felix Carl Schultz   +3 more
wiley   +1 more source

Guiding Attention for Sustainability‐Oriented Innovation: How Strategic Leaders Translate Ethical Values

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Research on sustainable leadership recognizes the importance of leaders' values but says less about how these values gain organizational awareness. Drawing on the attention‐based view of the firm, this study examines how strategic leaders translate ethical values into organizational attention and under what conditions this process supports ...
Sophie Bollinger   +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

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