Results 231 to 240 of about 631,557 (283)

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz   +1 more
wiley   +1 more source

Linking Corporate Ethics to Eco‐Innovation in SMES: The Mediating Role of Strategic Alliances and the Value Proposition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The ongoing deterioration of environmental quality and depletion of natural resources call for urgent corporate action towards sustainability. This study examines how corporate ethics influence eco‐innovation outcomes among small‐ and medium‐sized enterprises (SMEs) in the Spanish electronic components industry, considering the mediating roles
José Luis Ferreras‐Méndez   +1 more
wiley   +1 more source

Organising for Circularity: An Empirical Analysis of Project Organising and the Development of Circular Economy Firm Capabilities

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms pursue the circular economy (CE) by using projects as organisational forms. However, the transformative role of project organising (PO) in developing circular firm capabilities (FC) remains underexplored. In this study, we examine the effects of PO on the development of critical circular FC in CE‐based firms. We draw on primary data from
Ambisisi Ambituuni   +5 more
wiley   +1 more source

The Xenocentric Mindset: Cultural and Personality Drivers Behind Consumer Preferences

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT This study examines the psychological and cultural dimensions that influence consumer xenocentrism in Brazil and Iran, focusing on horizontal–vertical individualism–collectivism and the “Big Five” personality traits—extraversion, agreeableness, conscientiousness, neuroticism, and intellect/imagination.
José I. Rojas‐Méndez   +3 more
wiley   +1 more source

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