Results 161 to 170 of about 8,046 (255)

Circular Economy Implementation: A Paradox–Dynamic Capabilities Perspective Under Institutional Pressures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Why do firms facing similar sustainability pressures differ substantially in circular economy implementation? Existing research provides limited insight into how institutional pressures are internally interpreted and translated into organizational action. Drawing on institutional theory, paradox theory, and the dynamic capabilities perspective,
Owais Khan, Samuli Patala
wiley   +1 more source

Enabling Circular Economy Performance Through Organizational Capabilities: The Mediating Role of Circular Business Model Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy requires firms to mobilize organizational capabilities that redesign how value is created, delivered, and captured. Although Circular Business Model Innovation (CBMI) has emerged as the central operational mechanism for circular transformation, the capability stack that triggers CBMI and the ...
Haowen Li   +4 more
wiley   +1 more source

Business Group Affiliation and Environmental Innovation: The Moderating Role of Board Diversity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between business group (BG) affiliation and corporate environmental innovation, with a particular focus on the moderating role of board diversity. Drawing on resource dependence theory (RDT) and agency theory, we argue that although BGs provide affiliated firms with strategic resources, their governance ...
Yamin Xie   +3 more
wiley   +1 more source

An Application of Machine Learning and Textual Analytics for Visualisation and Enhanced Interpretation of Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Social and environmental accounting provides accountability mechanisms through which organisations communicate their sustainability practices to stakeholders. However, the increasing volume, complexity and diversity of sustainability disclosures make manual content analysis both labour‐intensive and susceptible to subjectivity.
Tarek Rana   +6 more
wiley   +1 more source

Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks   +2 more
wiley   +1 more source

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