Results 181 to 190 of about 37,550 (262)

Advancing Consumer Studies Through a Systematic Review of Sustainable Consumption and Sustainable Development Goals

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable consumption (SC) has become a critical pillar in advancing the United Nations Sustainable Development Goals (SDGs). This study delves into the interdisciplinary literature on SC and the SDGs to develop a comprehensive framework.
Guneet Chawla   +4 more
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

Evidence-biased medicine? Applying a health equity lens to Sackett's methodological framework. [PDF]

open access: yesBr J Gen Pract
Mitchell C   +8 more
europepmc   +1 more source

Industry 4.0‐Enabled Circular Economy: Empirical Evidence and Strategic Roadmap for Manufacturing and Service Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how Industry 4.0 (I4.0) technologies can strengthen circular economy (CE) implementation in manufacturing and service organizations. Although recent studies discuss CE–I4.0 integration, empirical evidence comparing sectors and mapping technologies to specific CE lifecycle stages remains limited.
Vikas Swarnakar   +4 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

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

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