Results 171 to 180 of about 116,607 (257)

From Circular Economy Disclosure to Circular Transformation: A Case Study From Food‐Producing Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Changing the use of resources and the treatment of waste is an important driver towards sustainable development. While this includes transformation of production processes, it also requires the transition of complete business models towards more circularity.
Patricia Ruffing‐Straube   +2 more
wiley   +1 more source

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen   +2 more
wiley   +1 more source

What Do We Know About Scope 3 Emissions in Small‐ and Medium‐Sized Enterprises? Mapping Current Knowledge and Advancing a Theory–Practice‐Oriented Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu   +5 more
wiley   +1 more source

A Business Strategy or Compliance? Review of the Environmental, Social and Governance (ESG) Landscape

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley   +1 more source

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