Results 181 to 190 of about 152,238 (379)

Addressing Symbolic Versus Substantive Disclosures Under CSRD/ESRS E5 in the Circular Economy Disclosure of the Automotive Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro   +4 more
wiley   +1 more source

Experimentation and Learning in Business Model Innovation for Sustainability in Incumbent Firms: An Integrative Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The pressure on corporations to contribute to sustainable development is increasing. It is widely recognised that the sustainable development goals and deadlines cannot be achieved without the support of incumbent firms. Business model innovation (BMI) is identified as a means for businesses to contribute to sustainable development.
Mercy Masaeli   +3 more
wiley   +1 more source

Considerations Regarding the Social Responsible Investments on Capital Market [PDF]

open access: yes
The social responsibility concept has a dramatic dynamics in the last decades taking in account typology of economic agents involved: transnational corporations, small and medium enterprises and portfolio investors.
Jean ANDREI, Mirela MATEI
core  

Is Circular Also Sustainable? Assessing Circularity and Sustainability to Enhance Legitimacy in Agri‐Food Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food industry faces major sustainability challenges, requiring a shift in companies' approach. Circular economy principles offer a promising path by enhancing resource efficiency, reducing waste, and valorizing by‐products. However, the integration of sustainability and circularity practices remains limited, especially in developing ...
Maria Elena Latino   +2 more
wiley   +1 more source

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio   +2 more
wiley   +1 more source

EXPORT PERFORMANCE OF ENVIRONMENTALLY SENSITIVE GOODS : A GLOBAL PERSPECTIVE [PDF]

open access: yes
In this paper I examine whether stringent environmental standards reduce the international competitiveness of environmentally sensitive industries using a comprehensive dataset of trade flows of environmentally sensitive goods (ESGs) disaggregated at the
Xinpeng Xu
core   +1 more source

The Impact of Acquisition Intensity on ESG Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of Acquisition Intensity on ESG performance using a panel of 1,736 US‐listed companies from 2002 to 2023. Employing a robust OLS framework, we assess both Value‐Based and Volume‐Based Acquisition Intensity against overall ESG scores and their environmental, social, and governance pillars, controlling for firm
Ugbede Amedu   +2 more
wiley   +1 more source

Artificial Intelligence and Environmental, Social, and Governance: A Hybrid Bibliometric Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of research on artificial intelligence (AI) and Environmental, Social, and Governance (ESG) by creating a knowledge map of the field. Using a systematic–bibliometric approach, we quantitatively analyzed a total of 129 documents, which collectively were cited 4276 times (2017–2024).
Qiang (John) Wu   +3 more
wiley   +1 more source

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