Results 121 to 130 of about 18,607 (147)

Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?

open access: yesBusiness 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

An Application of Machine Learning and Textual Analytics for Visualisation and Enhanced Interpretation of Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Social and environmental accounting provides accountability mechanisms through which organisations communicate their sustainability practices to stakeholders. However, the increasing volume, complexity and diversity of sustainability disclosures make manual content analysis both labour‐intensive and susceptible to subjectivity.
Tarek Rana   +6 more
wiley   +1 more source

Collaborative governance for creative health: initial programme theories for collaborating across sectors and disciplines. [PDF]

open access: yesPerspect Public Health
Dayson C   +12 more
europepmc   +1 more source

Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance

open access: yesBusiness 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

Advancing Industrial Symbiosis: The Dynamic Role of Public Organisations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industrial symbiosis is a key circular economy strategy that relies on collaboration among diverse actors to turn residual streams into new value. Although prior research acknowledges supportive public‐sector involvement, there is a lack of understanding of how public organisations' roles evolve over time as industrial symbiosis initiatives ...
Henrik Drugge, Wiebke Reim
wiley   +1 more source

Regenerative Business Between Normative Ambition and Managerial Practice: A Systematic Review Through the Integrated Management Model

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As the regenerative rhetoric spreads across research and practice, management literature remains fragmented, with no coherent account of how regenerative principles are defined, governed, and enacted at the organizational level. This systematic literature review synthesizes 36 peer‐reviewed articles (2017–2025) through the lens of the ...
Lena Marie Kaufmann, Stephan Hankammer
wiley   +1 more source

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