Results 131 to 140 of about 6,859,895 (247)
Business Strategy and the Environment, EarlyView.ABSTRACT The fashion industry is facing unprecedented structural pressures, including increasing regulatory demands and rising expectations for social accountability. This study examines how global fashion supply chains respond to such pressures to advance sustainability.
Diletta Tosetto +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping +3 more
wiley +1 more source
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
A Review of Corporate Sustainability Reporting: Global and National scenario
G-Journal of Environmental Science and Technology, 2013 Global concerns of climate change, poverty, human rights violations, and legal compliances have entailed corporate to pay attention towards social and environmental issues.
Ram Nayan Yadava, Bhaskar Sinha
doaj
Sustainability reporting in the construction industry - Status quo and directions of future research. [PDF]
Heliyon, 2023 Cortés D, Traxler AA, Greiling D.
europepmc +1 more source
Sustainability as a Defensive Strategy: ESG, Risk Exposure, and Returns in US Stocks
Business Strategy and the Environment, EarlyView.ABSTRACT We analyzed the relationship between environmental, social, and governance (ESG) metrics, financial risk, and expected returns in the US stock market, using data from S&P 500 companies over the period from 2007 to 2022 using aggregate ESG scores from Refinitiv (LSEG).
Gabriel da Rosa Janone +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how greenhouse gas emissions influence corporate performance and explains why prior evidence on the carbon–performance relationship has remained inconsistent. Drawing on institutional, stakeholder and slack resource perspectives, the study investigates the direct effects of carbon intensity and emissions reduction ...
Olatunde Ogunwole +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Why do firms facing similar sustainability pressures differ substantially in circular economy implementation? Existing research provides limited insight into how institutional pressures are internally interpreted and translated into organizational action. Drawing on institutional theory, paradox theory, and the dynamic capabilities perspective,
Owais Khan, Samuli Patala
wiley +1 more source
Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?
Business Strategy and the Environment, EarlyView.ABSTRACT As Environmental, Social, and Governance (ESG) Information Disclosure (ESG‐ID) transitions from voluntary to mandatory disclosure, its drivers and impacts have become focal points of discussion. Existing research, however, lacks integration, which, in turn, has led to fragmented theoretical and practical insights.
Siqi Wang +3 more
wiley +1 more source
Assurance level for sustainability reporting: evidence from GRI
, 2014 This paper aims to build on previous studies on assurance standards and assurance quality levels byperforming an in-depth analysis in light of the materiality principle in sustainability reporting.
MOGGI, Sara, Alessandra Pagani
core +1 more source