Results 151 to 160 of about 3,046 (217)

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro   +3 more
wiley   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi   +2 more
wiley   +1 more source

Smart Cities Leading the Green Transition: Linking Open Innovation and Entrepreneurial Dynamics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Smart cities today are vibrant spaces where technology, collaboration, and sustainability come together to shape a better future. The green transition in cities is not just about building greener infrastructure or cutting emissions. It also changes how people, institutions, and businesses think and act.
Filippo Marchesani, Nabila Abid
wiley   +1 more source

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

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar   +2 more
wiley   +1 more source

Conceptualizing Corporate Political Activity for Sustainability Governance—The CPA Cube

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability transformations in the economy, and related public policy decisions, are highly contested, attracting business involvement. To better understand how business influence on government impacts the success or failure of sustainability governance efforts, this paper extends the literature on corporate political activity (CPA) by ...
Burkard Eberlein, Janina Grabs
wiley   +1 more source

The Strategic Role of Sustainability Certifications: A Multi‐Theoretical Framework and Comparative Analysis in the Global Wine Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero   +2 more
wiley   +1 more source

The Corporate Sustainability Puzzle: From Additive Frameworks to the Dynamic Sustainability System (DSS)

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability research is rich but fragmented where influential frameworks illuminate important aspects of sustainability dynamics, yet they are often used in parallel rather than connected through a shared explanatory logic of change. This paper addresses that corporate sustainability puzzle through a targeted literature review and
Omaima A. G. Hassan
wiley   +1 more source

Federalism and the Soft Budget Constraint [PDF]

open access: possibleSSRN Electronic Journal, 1999
The government's incentives to bail out inefficient projects are determined by the trade-off between political benefits and economic costs, the latter depending on the decentralization of government. Two effects of federalism are derived: First, fiscal competition among local governments under factor mobility increases the opportunity costs of bailout ...
Yingyi Qian, Gerard Roland
openaire   +1 more source

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