Results 191 to 200 of about 2,043,587 (283)

Enabling Factors for the Shift From ESG Scores to ESG Performance Management System in SMEs: An Interventionist Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we ...
Alessandra Rigolini   +2 more
wiley   +1 more source

Optimizing Clinical Study Report Development Through Lean Authoring: A Framework for Meeting Regulatory Expectations and Preparing for Automation. [PDF]

open access: yesTher Innov Regul Sci
Geary L   +10 more
europepmc   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran   +3 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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