Results 191 to 200 of about 18,814 (304)

Sustainability Orientation and Sustainable Innovation: Can Organisational Resilience Clarify the Missing Link?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although firms that integrate a sustainability orientation (SO) may experience a significant improvement in their resource efficiency, many, particularly small‐ and medium‐sized enterprises (SMEs), still struggle with the complexities of incorporating sustainability into their business models.
Michael Adu Kwarteng   +3 more
wiley   +1 more source

Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley   +1 more source

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer   +2 more
wiley   +1 more source

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

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