Results 91 to 100 of about 143,565 (380)

Carbon‐Cutting Chess: Strategizing Resilient Low‐Carbon Investments for Supply Chains

Business Strategy and the Environment, EarlyView.
ABSTRACT This research presents a novel empirical and analytical method for strategizing low‐carbon investment strategies (LCIS) in supply chains, viewed through the lens of sustainable and resilient efficiency. The study develops a clear, actionable framework for identifying, evaluating, and implementing LCIS by using a mixed‐methods design.
Ahmed Mohammed
wiley   +1 more source

Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies

Journal of Accounting Literature
PurposeEnvironmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the ...
Carla Del Gesso, R. Lodhi
semanticscholar   +1 more source

Is the Devil in the Details? The Impact of ESG Controversy Materiality on Firm Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores the consequences of material and immaterial environmental, social, and governance (ESG) controversies on a firm's financial performance and examines whether a country's regulatory quality contextually moderates this relationship.
Angela Karr, Jangwoon Kim, Taewoo Roh
wiley   +1 more source

A new pathway to sustainability: Integrating economic dimension (ECON) into ESG factors as (ECON-ESG) and aligned with sustainable development goals (SDGs)

Jurnal Ekonomi
The concept of traditional ESG (Environmental, Social, Governance) factors is a sine qua non for sustainability and constitutes the cornerstones of a sustainable economy.
C. Işık, Serdar Ongan, Hasibul Islam
semanticscholar   +1 more source

Beyond the Board: Does Female Leadership Make a Difference to Corporate Sustainability Performance, Disclosure and Assurance?

Business Strategy and the Environment, EarlyView.
ABSTRACT Previous research on gender diversity and corporate sustainability has tended to focus on the association between board diversity and sustainability performance. This study is more expansive in two crucial respects. First, it goes beyond the board to encompass senior executive diversity.
Ahmed A. Sarhan, Princess R. Bwanya, Christopher J. Cowton   +2 more
wiley   +1 more source

Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings

Business Strategy and the Environment
In this study, we examine how managers in firms that have practiced tax avoidance strategically use sustainability activities together with their tax avoidance practices.
Ahmed A. Elamer, Mounia Boulhaga, Bassam A. Ibrahim   +2 more
semanticscholar   +1 more source

Shades of Green Labeling: A Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability labels are a signal of firms' commitment to environmental, social, and governance (ESG) related goals and can be driven by firms' ESG strategy. There is a multitude of labeling schemes leading to calls for either a simplified, overarching sustainability label or greater harmonization across the existing labels.
Roopali Bhatnagar, Malgorzata Krzywonos, Agnieszka Piekara, Efthymios Altsitsiadis   +3 more
wiley   +1 more source

Sustainability Paradoxes in Supply Chains: Analyzing the Effects of Public and Private Regulations

Business Strategy and the Environment, EarlyView.
ABSTRACT Implementing public and private sustainability regulations in supply chains (SCs) often generates tensions between actors, goals, and processes. This study applies paradox theory to identify key sustainability‐related tensions and management strategies, and to explore their implications for sustainable SC management (SSCM).
Lena Petri, Stefan Seuring
wiley   +1 more source

Environmental, social, and governance (ESG) and artificial intelligence in finance: State-of-the-art and research takeaways

Artificial Intelligence Review
The rapidly growing research landscape in finance, encompassing environmental, social, and governance (ESG) topics and associated Artificial Intelligence (AI) applications, presents challenges for both new researchers and seasoned practitioners.
Tristan Lim
semanticscholar   +1 more source

Striving for Sustainability Performance Through Digital Platforms and Advanced Collaboration in Digital Transformation

Business Strategy and the Environment, EarlyView.
ABSTRACT Digital platforms, as key drivers of digital transformation, expand opportunities for business development—particularly for small and medium‐sized enterprises (SMEs)—by enabling value‐creating activities through digital resources. As infrastructures that mediate interactions and tasks, they have become increasingly central to management ...
Mira Holopainen, Minna Saunila, Tero Rantala, Juhani Ukko   +3 more
wiley   +1 more source