Results 51 to 60 of about 2,104 (215)

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

Determinants of ESG Disclosure: An Empirical Study of Companies in 2 Asean Countries

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze Gender diversity, Institutional Ownership, and Governance Committee on ESG Disclosure in the mining sector in Indonesia and Malaysia in the 2019-2023 period.
Mey Ayu Lestari, Agrianti Komalasari, Reni Oktavia   +2 more
doaj   +1 more source

Digital Transformation on Green Operational Performance: Evidence From the E‐Waste Firm's Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Digital transformation (DT) is increasingly recognised as essential for improving environmental performance in process‐intensive and hazardous sectors; however, the mechanisms by which digitalisation translates into green operational performance (GOP) and environmental accountability remain insufficiently investigated, particularly in ...
Amila Kasun Sampath Udage Kankanamge, Michael Odei Erdiaw‐Kwasie, Matthew Abunyewah   +2 more
wiley   +1 more source

The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior

Business Strategy and the Environment, EarlyView.
ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley   +1 more source

Do Big Data Analytics and Artificial Intelligence Enhance Corporate Sustainability? The Moderating Roles of Regulation and Management Support

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu, Li Kaodui, Linrong Zhang   +2 more
wiley   +1 more source

Corporate ESG performance, digital transformation and climate risk disclosure

Sustainable Futures
This paper uses the data of all listed companies in China's A-share market from 2010 to 2022, and employs textual analysis to construct climate risk disclosure indicators using corporate annual reports to validate the relationship between ESG ratings and
Yufei Yan, Changhao Gong, Hua Zhang
doaj   +1 more source

Past and Future of Sustainability Indicator Research in Agribusiness: A Bibliometric and Forecasting Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study offers a forward‐looking assessment of sustainability indicator research in agribusiness by integrating bibliometric mapping with ARIMA‐based forecasting. Analysing 403 Scopus‐indexed articles, bibliographic‐coupling analysis identifies three contemporary thematic domains: Techno‐Managerial Sustainability, Systemic and ...
Marcelo Kratz Mendes, Olga Cam, Aurora Carneiro Zen, Roger de Bem Jaeger, Daniela Callegaro‐de‐Menezes, Juliana Matos de Meira   +5 more
wiley   +1 more source

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

Corporate Governance and ESG Disclosure in Fintech Firms: Does Culture Matter?

Sustainable Futures
We examine how national culture moderates the relationship between corporate governance (CG) and Environmental, Social and Governance (ESG) disclosure of Fintech firms.
Augustine Donkor, Kwadjo Appiagyei, Emmanuel Senior Tenakwah, Emmanuel Junior Tenakwah, Teddy Ossei Kwakye   +4 more
doaj   +1 more source

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