Results 151 to 160 of about 139,608 (260)

Accounting for Impact: How Shipping Partnerships Drive e‐SDG Accountability for Climate Change Measures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The literature addresses decarbonisation technologies and stakeholder engagement separately, without considering partnership practices, accountability frameworks and environmental performance measurement for environmentally Sustainable Development Goals (e‐SDGs) in shipping companies.
Assunta Di Vaio   +3 more
wiley   +1 more source

Between Calm and Passion for Organizational Authenticity: Seeking Efficiency Within the Financial–ESG Trade‐Off

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley   +1 more source

Corporate Management of Environmental, Social, and Governance Ratings and Rating Divergence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) ratings increasingly influence investment and corporate decision‐making, companies face growing pressure to manage their ESG performance strategically. This study examines how firms navigate the fragmented ESG rating landscape marked by significant agency divergence. Based on a multiple‐case study
Selina Hauch
wiley   +1 more source

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio   +2 more
wiley   +1 more source

Reviewing the Integration of Distributive Justice in the Implementation of Science‐Based Targets: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This systematic literature review (SLR), guided by the PSALSAR framework, investigates how corporate science‐based targets (SBTs) incorporate distributive justice, amid a growing shift of responsibility from public to private sectors. By analysing 96 articles published between 2015 and 2024, this SLR addresses a critical research gap in the ...
Iris Ferreira, Julia Aldberg
wiley   +1 more source

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