Results 161 to 170 of about 73,122 (215)

Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto   +1 more
wiley   +1 more source

Association of Airway Disease and Single-Nucleotide Variants in <i>PTPN14</i> and <i>IL9RP3</i> in Japanese Cases of Rheumatoid Arthritis. [PDF]

open access: yesJ Pers Med
Higuchi T   +15 more
europepmc   +1 more source

Orchestrating Circularity in UK Accident Repair: An Intermediary Perspective on Green Parts and Reverse Logistics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers and barriers shaping the adoption of salvaged automotive components (‘green parts’) in the UK accident repair sector and evaluates the strategic implications for intermediary firms in fragmented service ecosystems.
Gu Pang   +3 more
wiley   +1 more source

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan   +2 more
wiley   +1 more source

Pathways to Sustainable Development: Digital Maturity, Sustainability Practices and Innovation Barriers in Social Economy and Conventional Enterprises

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Advancing sustainable development requires organisations to align digital capabilities with social and environmental objectives, yet the mechanisms by which digital maturity and sustainability practices drive innovation remain poorly understood across organisational contexts.
Antonio Manuel Ciruela‐Lorenzo   +3 more
wiley   +1 more source

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

Climate Change, Strategic Orientation, and Green Innovation: Unpacking External and Internal Drivers in Competitive Contexts

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly face political and societal pressures to pursue green strategies and sustainable innovation amid escalating climate change disruptions. Drawing upon contingency theory, institutional theory, and the natural resource‐based view, this article examines external (stakeholder pressures) and internal (environmental culture ...
Maria Vincenza Ciasullo   +2 more
wiley   +1 more source

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