Results 131 to 140 of about 5,388 (261)

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

Business and Biodiversity: Scaling Conservation Enterprises Within and Beyond Place for Transformative Change

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Transformative change is required to address persistent and systemic drivers of biodiversity loss. There is an urgent need for innovative solutions that tackle root causes in place‐specific contexts. Evidence indicates that small, innovative, purpose‐driven businesses can serve as vehicles for developing place‐based solutions.
Shova Thapa Karki, Bradley D. Parrish
wiley   +1 more source

Microfoundations of Environmental Strategy: How Support and Climate Influence Proximal Versus Distal Employee Green Behaviours

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Employee green behaviour (EGB) is essential for advancing organisational sustainability, yet the role of emotional support mechanisms in fostering different types of EGB remains underexamined. This study examines how perceived organisational support (POS), perceived supervisory support (PSS) and affective commitment interact with a green ...
Duncan Maguire   +2 more
wiley   +1 more source

Exploring the Financial Perspective in Sustainability Strategies: The Case of the Tourism Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between sustainability and corporate financial performance in the tourism sector. To address the mixed and inconclusive evidence in prior research, we develop an integrated theoretical framework that combines stakeholder theory, the resource‐based view, legitimacy theory, and agency theory and distinguishes
Rebecca Levy Orelli   +3 more
wiley   +1 more source

Ecolabels as Instruments for Biodiversity Governance in Agri‐Food Systems: A Comparative Assessment of EU Certification Schemes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity underpins ecosystem functioning and the provision of ecosystem services, yet it continues to decline due to intensive agriculture, pollution, habitat loss and climate change. Although ecolabels are increasingly used to communicate sustainability attributes and influence consumer choices, their role in addressing biodiversity ...
Marzieh Aminravan   +4 more
wiley   +1 more source

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