Results 111 to 120 of about 5,595,404 (321)

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo, Francesco Quatraro, Eleonora Rubichi   +2 more
wiley   +1 more source

Does board independence moderate the relationship between corporate social responsibility and choice of capital structure? Evidence from Saudi Arabia

Humanities & Social Sciences Communications
Although corporate social responsibility (CSR) has become increasingly significant in shaping corporate decisions, the impact of CSR disclosure on capital structure (CS) choice remains poorly understood. This study examines whether CSR disclosure affects
Sumaia Ayesh Qaderi, Tahir Akhtar, Ameen Qasem, Bazeet Olayemi Badru, Shoaib Khan, Wan Nordin Wan-Hussin   +5 more
doaj   +1 more source

Internal Corporate Social Responsibility in Hotel Companies: Ethical Organizational Design, Accountability Mechanisms, and Responsible Governance

Administrative Sciences
This study examines how Corporate Social Responsibility (CSR) can contribute to the development of a responsible governance orientation in hotel companies located in inland tourism destinations through internal organizational capabilities.
Manuel Jesús Sánchez-González, Rafael Robina-Ramírez, Ana Leal-Solís   +2 more
doaj   +1 more source

Entrepreneurial Orientation and Supply Chain Sustainability: A Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT In increasingly volatile global markets, firms must cultivate entrepreneurial and adaptive capabilities to sustain competitiveness and advance sustainability objectives. This study systematically reviews the intersection of Entrepreneurial Orientation (EO), Supply Chain Management (SCM) practices, and sustainability performance through the ...
Olivia Finnerty, Graham Heaslip, Simon Stephens, Roisin Lyons, George Onofrei   +4 more
wiley   +1 more source

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei, José Carlos Marques   +1 more
wiley   +1 more source

The Bi‐Directional Relationship Between Corporate Sustainability and Environmental Uncertainty: The Moderating Role of Organizational Capabilities

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley   +1 more source

The Dynamics of Community Development, Product Responsibility and Environmental Management Teams for Improving Emissions Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether, under what conditions, and how community development—conceived as a form of engagement with secondary stakeholders—affects firms' emissions performance. Specifically, we examine the moderating role of Environmental Management Teams (EMTs) and the mediating role of product responsibility capability.
Misagh Tasavori, Reza Zaefarian, Niraj Kumar   +2 more
wiley   +1 more source

Sustainable Development Goals' Discourse in the Accounting and Business Literature: A Rhetorical Lens

Business Strategy and the Environment, EarlyView.
ABSTRACT The role of academia in shaping the Sustainable Development Goals (SDGs) remains insufficiently understood. This study examines how SDG discourse is constructed within accounting and business research by integrating bibliometric analysis with a systematic review of 731 peer‐reviewed articles published between 2020 and 2024.
Silvia Panfilo, Ewelina Zarzycka, Chiara Mio   +2 more
wiley   +1 more source

Green Entrepreneurship Research: A Review of the Domain and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examined the evolving landscape of green entrepreneurship (GE) research through a comprehensive analysis that combined bibliometric and systematic literature reviews. Analysis of 88 articles retrieved from the Web of Science (WoS) mapped the research trajectory, identifying key authors, journals and research themes.
Clavis Nwehfor Fubah, Jonathan Mukiza Kansheba, Mutaju Isaack Marobhe, Gaye Acikdilli   +3 more
wiley   +1 more source

Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy

Business Strategy and the Environment, EarlyView.
ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi, Nicola Varrone, Mario Ossorio, Lucia Michela Daniele, Maria Coscia   +4 more
wiley   +1 more source