Results 51 to 60 of about 15,084 (215)

Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure ...
Xintao Li, Binh Bui, Thanh Phan
wiley   +1 more source

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

Business Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang, Chante Jian Ding, Abdullahi D. Ahmed   +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

Beyond a Technocentric Transition: A Diverse Economies Perspective for Social Justice in Circular Economy Business Models

Business Strategy and the Environment, EarlyView.
ABSTRACT The circular economy, dominated by capitalocentric, technocentric, and eco‐modernist discourses, risks perpetuating systemic injustice because of its limited consideration of the social and of what is possible. In this article, we examine how social justice can be embedded into circular business models (CBMs)—key drivers of the circular ...
Fernando C. Lit, Erik Paredis, Josephina C. C. M. Huijben, Myriam M. A. H. Cloodt   +3 more
wiley   +1 more source

FROM FORESIGHT-RESEARCH TO FORESIGHT-ORGANIZATIONS

Russian Journal of Economics and Law, 2011
The modern trends in foresight-research are analyzed, the necessity to carry out such research at enterprises is grounded. The role of innovations, knowledge and learning in foresight-organizations formation is defined. The stage and necessary elements of foresight-organizations are determined, their interconnection is.
openaire   +1 more source

From Awareness to Ecosystemic Transformation: How Artificial Intelligence Enables Firms' Transition to a Circular Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT Artificial intelligence (AI) has the potential to aid firms' transition toward a circular economy (CE). However, empirical research on how small and medium‐sized enterprises use AI to support this transition is limited. Using the Gioia methodology, we analyze 25 in‐depth, semi‐structured interviews with top managers of companies within a local
Abdollah Mohammadparast Tabas, Jonathan Mukiza Kansheba, Clavis Nwehfor Fubah, Khalid Mehmood   +3 more
wiley   +1 more source

Relational Capital and Sustainable Development in Developing Economies: A Systematic Review of Pathways, Practises and Impacts

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study critically examines the role of relational capital (RC) in shaping the sustainable development of small and medium‐sized enterprises (SMEs). Although RC is widely recognised as a strategic resource, existing evidence remains fragmented, context‐dependent and theoretically underdeveloped.
Rana Kayyal, Ali Meftah Gerged
wiley   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro, Nirupa Padia, Dusan Ecim, Warren Maroun   +3 more
wiley   +1 more source

Accountability Beyond ESG Disclosure: Credibility, Governance Integrity, and the Sustainability‐Signaling Gap in European Finance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study addresses significant limitations in Environmental, Social, and Governance (ESG) evaluation by transcending disclosure‐based metrics and presenting a credibility‐focused analytical methodology that assesses the congruence between sustainability signals and substantive performance.
K. Ragazou
wiley   +1 more source

Governing Agriculture or Farmers? Problem Representations of Biodiversity and Farm Loss in Swedens Strategy for the Common Agricultural Policy

Environmental Policy and Governance, EarlyView.
ABSTRACT European Union (EU) strategies for food supply address challenges of increasing, or at least maintaining, today's level of agricultural food production. At the same time, European farmland biodiversity continues to deteriorate despite considerable investments in measures to promote environmentally friendly farming practices.
Johanna Tangnäs, Tuija Hilding‐Rydevik   +1 more
wiley   +1 more source