Results 171 to 180 of about 9,185 (210)

Exploring the Effects of Integrated Thinking and Reporting on Corporate Performance: A Multidimensional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study aims to test the effectiveness of adopting Integrated Thinking and Reporting (ITR) in enhancing distinct but interconnected dimensions of corporate performance, namely, organizations' environmental, social, and financial performance, ultimately addressing their activities towards the achievement of sustainable development.
Maria Cleofe Giorgino   +3 more
wiley   +1 more source

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux   +3 more
wiley   +1 more source

The Value Relevance of Sustainable Governance: How Cultural Peculiarities Reshape Priorities and Impacts

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva   +3 more
wiley   +1 more source

A Typology of Corporate Actions for a Nature‐Positive Future

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Achieving the global goal of halting and reversing biodiversity loss requires a step up in corporate action and accountability. This includes addressing indirect, diffuse or historical impacts on nature across the value chain—forming a complex landscape of potential actions for businesses as they develop their corporate nature strategy.
Ashley H. Y. Bang   +10 more
wiley   +1 more source

Intuition or Rationality? A Revised Knowledge‐Attitude‐Behaviour Framework in Sustainable Consumer Behaviour

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The paper provides a revised knowledge–attitude–behaviour (KAB) framework to explain sustainable consumption. Drawing on the dual‐process perspective, the study investigates how intuitive and rational cues shape the translation of objective product knowledge into sustainable attitudes and consumption.
Alberto Massacci   +3 more
wiley   +1 more source

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