Results 101 to 110 of about 3,868 (247)
Business Strategy and the Environment, EarlyView.ABSTRACT The apparel and footwear (A&F) industry accounts for up to 10% of global greenhouse gas emissions, much of it arising from supplier activities. While leading brands increasingly commit to science‐based targets (SBTs), formal engagement with the Science‐Based Targets initiative (SBTi) remains limited among suppliers, especially in key sourcing ...
Ryan Meintjes, Laurence L. Delina
wiley +1 more source
GHG Protocol Scope 3 - Quadro Metodologico per la Consulenza ESG
This working paper defines the operational methodological framework for conducting GHG Scope 3 inventories in accordance with the GHG Protocol Corporate Value Chain Standard (WRI/WBCSD, 2011). The objective is to provide ESG consultants and enterprises with a structured reference for quantifying, classifying, and reporting indirect emissions along the ...
openaire +2 more sources
AbstractThrough non-financial reporting, such as CSRD, carbon footprint calculations are becoming mandatory in the software industry. The golden standard for reporting CO2 emissions is based on the Greenhouse Gas (GHG) Protocol and its scopes 1, 2, and 3.
Antti Sipilä +2 more
openaire +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Circular battery strategies have become of major interest focusing on material availability while increasing economic and environmental benefits. In this context of circular economy, one main challenge for automotive original equipment manufacturers is that the most profitable handling strategy along the lifecycle is unknown.
Michael Lieder +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan +4 more
wiley +1 more source
Measuring Corporate Energy Transition Through Web‐Based Evidence and Large Language Models
Business Strategy and the Environment, EarlyView.ABSTRACT This paper proposes a scalable method to measure firm‐level engagement with the energy transition using corporate website disclosures and large language models (LLMs). We construct a restrictive, policy‐aligned rubric that codes evidence of (i) energy efficiency improvements, (ii) decarbonization and emissions‐reduction strategies, and (iii ...
Xavier Martínez‐Barbero +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability awards have become an increasingly visible mechanism for recognising firms' environmental and social performance. This paper examines the individual and combined effects of climate change disclosure and the external assurance of sustainability reports on firms' likelihood of receiving awards for sustainability performance. Using
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Time Management in Circular Construction: A Systematic Review of Secondary Materials Integration
Business Strategy and the Environment, EarlyView.ABSTRACT The transition of the building and construction industry towards a circular economy (CE) increasingly relies on the integration of secondary materials. This integration can disrupt the traditional cost, time and quality metrics of project success.
Soheila Ghafoor +5 more
wiley +1 more source
Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate boards are increasingly expected to drive climate accountability, yet evidence on which governance mechanisms shape carbon transparency remains contradictory. Using an unbalanced panel of 618 firm‐year observations from 62 FTSE 100 nonfinancial firms (2015–2025), this study examines how board structure, composition and incentive ...
Hamza El Kaddouri, Anu Anna Jossan
wiley +1 more source