Results 91 to 100 of about 2,622 (267)

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

Evaluating ESG Software Solutions for Sustainability Reporting in the Manufacturing Sector

Management Systems in Production Engineering
The Corporate Sustainability Reporting Directive (CSRD) introduces stringent and standardised environmental, social, and governance (ESG) reporting obligations across the European Union, presenting significant challenges for manufacturing companies due ...
Hąbek Patrycja
doaj   +1 more source

Environmental Safety in ESG Reporting

System Safety: Human - Technical Facility - Environment
Abstract The concept of environmental safety has become an integral part of contemporary discussions on corporate sustainability and related regulatory frameworks, such as the CSRD directive and its ESRS standards. They have significantly expanded corporate responsibility for environmental risk management and transparency.
openaire   +1 more source

Importance of sustainability and ESG reporting

International Journal For Multidisciplinary Research
The goal of sustainability promotes the welfare of both the current and future generations in addition to guaranteeing the preservation of our environment. Fundamentally, sustainability means implementing strategies that satisfy current demands without jeopardizing the ability of future generations to satisfy their own.
Nandhana K P -, Dr. Swaricha Johri -
openaire   +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

ESG Reporting Studie 2025

+ ID der Publikation: hslu_117038 + Art des Beitrages: Buch (Monographie) + Titel der Reihe: ESG Reporting Studie + Sprache: Deutsch + Letzte Aktualisierung: 2026-01-05 13:58 ...
Laun, Ute, Fürch, Melanie Lisa, Gesslein, Manuel   +2 more
openaire   +2 more sources

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

The Contingent Eco‐Innovation–Firm Performance Link: A Global Systematic Literature Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley   +1 more source

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source