Results 91 to 100 of about 1,155 (213)

Managerial Conflicts of Interest: Heterogeneous Sustainability Outcomes Through Actions Directed at Primary and Secondary Stakeholders

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer, Paul A. Griffin, Florian Habermann   +2 more
wiley   +1 more source

Making the Invisible Visible: Exploring the Drivers and Outcomes of Human Rights Reporting in Latin America

Business Strategy and the Environment, EarlyView.
ABSTRACT Human rights disclosure is increasingly vital for corporate sustainability, particularly in Latin America, where labor abuses, inequality, and weak enforcement remain prevalent. This study investigates the drivers and outcomes of such disclosure in 416 large firms across the region.
Alan Bandeira Pinheiro, José Vitor Palhares dos Santos   +1 more
wiley   +1 more source

Using Machine Learning to Predict Corporate Environmental Violation: A Stakeholder Pressure Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen, Ning Ding, Haodong Jin, Rui Xue, Yuhao Yang   +4 more
wiley   +1 more source

Compliance Without Transformation: A Systematic Review of Means‐Ends Decoupling in EPR and Implications for UK Packaging Reform

Business Strategy and the Environment, EarlyView.
ABSTRACT Extended producer responsibility (EPR) has been widely adopted across European circular economy governance yet three decades of implementation reveal a persistent and underexplained gap between formal compliance and upstream environmental outcomes.
Cedric Marvin Nkiko, Ken Kaweesa
wiley   +1 more source

Strategic Silence? Mandatory Sustainability Disclosure and the Discipline of Corporate Over‐Claiming Under the European Union Non‐Financial Reporting Directive

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether mandatory sustainability disclosure under the European Union Non‐Financial Reporting Directive (NFRD) reduces corporate greenwashing among listed European firms, with a focus on the 500‐employee compliance threshold.
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

Misinterpretation of the ESG Controversies Index: A Critical Flaw in Sustainability Research—Evidence From a Hybrid Review

Business Strategy and the Environment, EarlyView.
ABSTRACT The ESG Controversies Index provided by Thomson Reuters (Refinitiv) has been widely used in sustainability, finance, and corporate governance research as a proxy for firms' exposure to environmental, social, and governance controversies. However, a number of published studies appear to misinterpret the index by reversing its underlying scale ...
Haitham Nobanee, Ahmad Al‐Hiyari, Xuan‐Hoa Nghiem, Nauman Khalid   +3 more
wiley   +1 more source

Riding on a Pegasus: Is ‘Sustainability’ Still a Myth in Bangladesh's RMG Sector?

Business Strategy and the Environment, EarlyView.
ABSTRACT Although a growing number of studies explore sustainability, the role of stakeholders and institutions in shaping environmental sustainability initiatives remains overlooked particularly from the upstream fashion supply chain contexts. Drawing upon the framework proposed by Lee, our study aims to fill this gap by examining the interplay ...
Taposh Kumar Roy, Saiful Islam, Yu Gong, Mazed Islam   +3 more
wiley   +1 more source

Crossing Tuition Borders: Evaluating AB‐91 Through an Equity‐Minded Lens in California Community Colleges

New Directions for Community Colleges, EarlyView.
ABSTRACT California's Assembly Bill 91 (AB‐91), passed in 2023 and effective Fall 2024, authorizes nine community colleges in the San Diego and Imperial Counties region to waive nonresident tuition for low‐income Mexican national students residing within forty‐five miles of the U.S.‐Mexico border.
Jada S. Sims, Antonio Estrella Vega
wiley   +1 more source

Securing Somalia's health: leveraging sin tax revenues to drive universal health coverage and financial protection for lifesaving care in Somalia's health system-scoping review. [PDF]

Health Econ Rev
Hussein SA, Osman MM, Abdullahi YB, Hassan MM, Ahmed AI, Ahmed NI, Hassan YSA, Hussein AA, Adem R, Ibrahim AM, Abdi YH, Ali AN, Mohamed AH, Tahlil AA, Bashir SG, Abdi MS, Mohamud KH, Hassan AM, Ali MA, Yusuf MF, Hussein AA, Hassan MS, Osman WA.   +22 more
europepmc   +1 more source