Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
Contested identities in Europe: Historical insights into the construction of citizenship education from the bottom up. [PDF]
Eur Educ Res JGiudici A, Ruoss T, Wright S.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In response to growing global challenges, this study explores how social entrepreneurship within the Edible City movement contributes to building resilient, sustainable, and equitable urban food systems. Drawing on semistructured interviews with over 70 stakeholders across five cities—Berlin, Andernach, Oslo, Rotterdam, and Havana—we ...
Ina Säumel +6 more
wiley +1 more source
Mental health and legal statuses along the path to citizenship: A qualitative study of minority ethnic urban dwellers in Chiang Mai, Thailand. [PDF]
Glob Health Res PolicyHerberholz C.
europepmc +1 more source
Green Is the New Gold: Redefining Opulent Lifestyle Through Organic Food Purchases
Business Strategy and the Environment, EarlyView.ABSTRACT Prior studies based on the Theory of Planned Behavior mostly examined the effects of health and environmental concerns on organic food consumption; however, few addressed the paradoxical relationships in the context of opulent or symbolic decorum.
Neha Sharma +3 more
wiley +1 more source
Self-control and the sustainable citizen. [PDF]
Appl Psychol Health Well BeingAndré N, Baumeister R.
europepmc +1 more source
The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility
Business Strategy and the Environment, EarlyView.ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
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STEAM education and environmental ethics awareness among students aged 10-14 from an international perspective: a comparative analysis of cultural and educational philosophy factors. [PDF]
Open Res EurArce E, Güler O.
europepmc +1 more source
Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source