Results 141 to 150 of about 239,385 (301)

Is Circular Also Sustainable? Assessing Circularity and Sustainability to Enhance Legitimacy in Agri‐Food Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food industry faces major sustainability challenges, requiring a shift in companies' approach. Circular economy principles offer a promising path by enhancing resource efficiency, reducing waste, and valorizing by‐products. However, the integration of sustainability and circularity practices remains limited, especially in developing ...
Maria Elena Latino   +2 more
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

Artificial Intelligence and Environmental, Social, and Governance: A Hybrid Bibliometric Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of research on artificial intelligence (AI) and Environmental, Social, and Governance (ESG) by creating a knowledge map of the field. Using a systematic–bibliometric approach, we quantitatively analyzed a total of 129 documents, which collectively were cited 4276 times (2017–2024).
Qiang (John) Wu   +3 more
wiley   +1 more source

Annual Reports to the ESA Council ESA 110th Annual Meeting July, 2025

open access: yes
The Bulletin of the Ecological Society of America, EarlyView.
wiley   +1 more source

Environmental Sustainability in Wineries: How Contingency Factors and Environmental Management Accounting Tools Influence Environmental Performance?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT How do wineries design sustainability practices and use environmental management accounting (EMA)? This study addresses that question by analyzing the influence of contingency factors on the adoption of sustainability practices and the use of EMA tools to improve the environmental performance of wineries. The research was carried out through a
Andréia Cittadin   +2 more
wiley   +1 more source

Improving the Internal Auditing Procedure by Using SIPOC Diagrams

open access: yesJournal of Innovations and Sustainability, 2018
Auditing is intended to provide a better understanding of a system and to provide insights on the possibilities for improvement. The University of Ruse has implemented a management system in compliance with ISO 9001 since 2004.
Tzvetelin Gueorguiev
doaj  

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh   +3 more
wiley   +1 more source

When TCFD Meets TNFD: Can It Revolutionize Corporate Sustainable Risk Management?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid escalating environmental risks, this study explores the novel integration of the Task Force on Climate‐related Financial Disclosures (TCFD) and the Taskforce on Nature‐related Financial Disclosures (TNFD) as a transformative approach to corporate sustainable risk management.
Xiaoyu Liu   +3 more
wiley   +1 more source

Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang   +4 more
wiley   +1 more source

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