Results 191 to 200 of about 252,133 (329)

Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli   +2 more
wiley   +1 more source

Sustainable Development Policy Interventions: Stakeholder Engagement and Environmental Policy in Practice

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study critically examines the global landscape of policy interventions for sustainable development by pursuing three interrelated objectives: (1) to map the intellectual terrain and thematic evolution of sustainability‐oriented policy research; (2) to analyze the governance and institutional factors that shape the implementation of the ...
Muhammad Salman Shabbir, Rabia Salman
wiley   +1 more source

Advancing Biodiversity Disclosure Through the Interaction Between Women Leaders and Environmental Team: A Critical Mass Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The conservation of biodiversity and ecosystems is increasingly recognised as essential to the long‐term sustainability of organisational operations. Drawing on critical mass theory, upper echelon theory and gender socialisation theory, this study examines the influence of female board and executive representation on corporate biodiversity ...
Masoud Rahmani   +2 more
wiley   +1 more source

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