Results 151 to 160 of about 5,901 (304)

Independent companies in the tobacco supply chain: transparency and environmental social governance. [PDF]

open access: yesTob Control
Dunwoodie Stirton F   +4 more
europepmc   +1 more source

How do individual investors respond to companies' ESG reporting?: How do individual investors respond to companies' ESG reporting?

open access: yes
This paper explores how private investors perceive ESG (Environmental, Social,Governance) reporting and incorporate ESG data into their stock investment decisions.
Jakupsson, Magnus
core  

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Management practices and digital strategies for enhanced ESG reporting quality

open access: yes
In this research study, triangulation is employed utilizing quantitative and qualitative methods, including content analysis, a perception survey, and expert interviews to find key themes and patterns in management and digital strategies for ESG ...
Ulvtorp, Hanne
core   +1 more source

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Public Sector Environmental, Social, and Governance (ESG) Reporting in Canada

open access: yes
Reporting on environmental, social, and governance (ESG) factors began as a strategy for companies in the private sector to attract capital and meet investor demand for ESG data.
Coovadia, Zainab
core  

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

open access: yesBusiness 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

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