Results 81 to 90 of about 5,958 (242)
Integrating Products, Processes, and Sourcing for Eco‐Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT Eco‐innovation research has often examined regulatory or technological drivers but has paid limited attention to how long‐term organizational change shapes eco‐innovation in mature, resource‐intensive industries. This study addresses that gap by investigating how two leading Finnish pulp and paper firms integrated product, process, and ...
Misa Bakajic, Anand Nair, Markku Kuula
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability has prompted companies to engage with stakeholders in addressing environmental and social challenges. This paper investigates how companies and stakeholders co‐create value through a collaborative and iterative process that facilitates the formulation and implementation of sustainable strategies.
Meryem Altaf +3 more
wiley +1 more source
Corporate Governance and ESG in Romania, Concept Awareness [PDF]
Ovidius University Annals: Economic Sciences SeriesThis study examines corporate governance and ESG (Environmental, Social, and Governance) in Romania, focusing on current awareness and implementation while suggesting improvements.
Andreea Larisa Olteanu (Burca) +2 more
doaj
Beyond Carbon: Corporate Environmental Performance Across Multiple Domains
Business Strategy and the Environment, EarlyView.ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi +2 more
wiley +1 more source
Contabilidad y Auditoría, 2011 Desde su aparición en la década de 1970, el tema de la corrupción ha sido objeto de un creciente número de estudios académicos desde diferentes disciplinas.
José Antonio Calvo Sánchez +2 more
doaj
Sustainability reporting: formation, content, relevance
Економіка, управління та адмініструванняThe article examines the concept of sustainability reporting and its evolution from the emergence of environmental threats in the 1960s to modern reporting approaches that encompass not only environmental but also social and economic aspects. Scientific
D.O. Seletska
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy +2 more
wiley +1 more source
Principles of the circular economy as a driver of non-financial reporting development
Економіка, управління та адмініструванняThe research paper provides a comprehensive study of the integration of circular economy principles into the system of non-financial reporting of enterprises.
S.F. Lehenchuk +2 more
doaj +1 more source