Results 81 to 90 of about 20,419 (217)
Business Strategy and the Environment, EarlyView.ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley +1 more source
RUDN Journal of Russian History, 2008 The article presents the explanation of religious factors' influence on the process of geneses and evolution of Russian business culture. Correlations between systems of religious values and institutes and business activities' specific features of ...
V V Kerov
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Small‐ and medium‐sized enterprises (SMEs) are expected to contribute more significantly to the sustainability agenda. Digital transformation (DT) has the potential to enable SMEs to fulfil their sustainable development goals. However, SMEs encounter unique challenges in leveraging DT for sustainability due to their size, limited resources and
Phuc G. Le +3 more
wiley +1 more source
Business 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
Бахтинский вестникThe study examines the influence of the classics of European literature (W. Shakespeare, J.G. Byron, E.T.A. Hoffmann) on the work of A.S. Pushkin. It is shown that the Russian classic does not simply borrows motifs and images of world literature, but ...
Alena P. Trushkina
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Transition of consumption models towards a circular economy is fundamental, particularly in the food packaging sector, which generates a high proportion of waste. In this context, consumers play a fundamental role, especially at the domestic level through separate waste collection, to limit the use of virgin materials and facilitate the reuse ...
Maria Vittoria Rizzo +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This review investigates 58 peer‐reviewed journal articles on artificial intelligence (AI). These were selected from 188 Scopus records using a PRISMA‐style process. All the articles were published between 2022 and 2025. This highlights that applying AI to corporate emission management is relatively new research area, separated from ...
Reza Eslamipoor, Ifedayo Grace Malachi
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether firm‐level water management efficiency is associated with corporate carbon emissions, and whether this association is moderated by corporate social responsibility (CSR) performance, environmental regulatory stringency, and industry water intensity.
Nadia Ben Farhat +2 more
wiley +1 more source