Results 71 to 80 of about 5,498 (168)

Sustainability Certifications as Strategic Tools: Environmental Accountability, Institutional Robustness and Global Convergence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly used as strategic tools to advance accountability for environmental sustainability. This study addresses the challenge of fragmented national certification standards by proposing and applying a replicable method to assess the structural robustness and convergence of industry‐specific ...
Teresa Turzo   +3 more
wiley   +1 more source

Exploring the Effects of Integrated Thinking and Reporting on Corporate Performance: A Multidimensional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study aims to test the effectiveness of adopting Integrated Thinking and Reporting (ITR) in enhancing distinct but interconnected dimensions of corporate performance, namely, organizations' environmental, social, and financial performance, ultimately addressing their activities towards the achievement of sustainable development.
Maria Cleofe Giorgino   +3 more
wiley   +1 more source

The Sustainability Blind Spot in Manufacturing SMEs: A Contingency Perspective on Performance Measurement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Measuring sustainability performance is crucial for small and medium‐sized manufacturing enterprises and sustainability indicators must be incorporated into decision‐making. However, companies tend to measure only the aspects that interest them, disregarding those considered less strategic or relevant.
Alessandra Neri   +3 more
wiley   +1 more source

Climate Adequacy and Market Risk: Are They Related? Empirical Evidence From the European Equity Market Before and After the Adoption of the Paris Agreement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini   +3 more
wiley   +1 more source

The Value Relevance of Sustainable Governance: How Cultural Peculiarities Reshape Priorities and Impacts

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva   +3 more
wiley   +1 more source

How National Culture Shapes the Relationship Between Board Gender Diversity and Environmental Performance: Evidence From Developed Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the moderating role of Hofstede's cultural dimensions on the relationship between board gender diversity and corporate environmental performance, including its components (resource use, emissions management, environmental innovations), across publicly listed companies headquartered in 32 developed economies.
Filip Hampl   +1 more
wiley   +1 more source

Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio   +2 more
wiley   +1 more source

The Global Supply Chain Resilience Paradox as an Ethical Dilemma: Trade‐offs, Tensions, and Multilevel Strategies in Times of Crisis and Disruption

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research examines the resilience paradox in global supply chains, exploring how trade‐offs between economic and social‐ecological resilience escalate into managerial dilemmas under high environmental uncertainty. Using an abductive theory extension approach, we analyse a multinational automotive supply chain case during the Covid‐19 ...
Piotr Warmbier   +3 more
wiley   +1 more source

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