Results 161 to 170 of about 2,660,412 (339)

Goal Displacement and Goal Conflicts in Circular Innovation Initiatives: Types and Mitigation Practices

Business Strategy and the Environment, EarlyView.
ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim, Johan Frishammar, Debadrita Panda   +2 more
wiley   +1 more source

ESG PRESSURES IN BANK AND FINTECH LENDING: STRUCTURAL SHIFTS AND FINANCIAL INCLUSION OUTCOMES [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
This paper examines how ESG pressures are reshaping lending practices in banks and FinTech firms, driving structural shifts that influence financial inclusion.
SMĂRĂNDESCU ANDREI
doaj  

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

Development of an optimal pathway for endoscopic sleeve gastroplasty implementation in the NHS: a modified nominal group technique study. [PDF]

BMJ Open Gastroenterol
Currie A, O'Neill F, Hayee B, Bansi D, Parmar C, McBride E, Fernando K, Grimes L, Vijayaraman A, Mahawar K, Allan C, Dhar A, Clare K, Pournaras DJ, Parretti HM, Kelly J.   +15 more
europepmc   +1 more source

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo, Domizia Vescovo, Riccardo Censi, Roberto Ruggieri, Donatella Restuccia, Paola Campana   +5 more
wiley   +1 more source

Smart decision framework for financial planning and investment optimization. [PDF]

Sci Rep
Chen X, Shen A.
europepmc   +1 more source

Promoting Sustainable and Responsible Business in Asia and the Pacific: The Role of Government, Studies in Trade and Investment 72 [PDF]

Corporate social responsibility (CSR) is widely accepted as the business sector's contribution to inclusive and sustainable development. Thus, government can harness the CSR agenda in pursuit of this goal. There are several reasons why governments should
Nick J. Freeman, United Nations ESCAP
core  

Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley   +1 more source

Mental health within ESG frameworks: a narrative and descriptive cross-national analysis. [PDF]

Front Public Health
Resta E, Logroscino G, Peter P, Costantiello A, Leogrande A.   +4 more
europepmc   +1 more source