Results 251 to 260 of about 8,422,140 (353)

Sustainability Reporting and External Assurance: Evidence From UK Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh   +3 more
wiley   +1 more source

Conceptualizing Circular Ecosystems: An Analysis of 45 Definitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The circular ecosystem concept is gaining prominence among academics and practitioners. However, critics claim the concept is used and understood differently by different actors. While conceptual plurality offers possibilities for broad interpretations and engagement, it can undermine the relevance of the concept as an analytical lens due to ...
Martin Geissdoerfer   +2 more
wiley   +1 more source

Sustainability Reporting and Performance: Do Italian Companies Manage Their Narratives in Mandatory Settings?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability disclosure is a topic of growing interest worldwide, especially after the adoption of the Directive 2014/95/EU (NFRD), which mandates specific classes of companies in the European Union to disclose a series of information regarding ESG issues.
Maria Chiara Demartini   +2 more
wiley   +1 more source

Disentangling the Effects of Firm‐Level Climate Risk and Capital Market Signalling: Evidence From Stock Price Informativeness

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur   +4 more
wiley   +1 more source

An Integrative Model for Resilience Through Circular Business Models: Insights Using a Multilevel Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how circular business models (CBMs) can lead to resilience. Despite the increasing number of CBM studies, they have not fully addressed the need for resilience. As such, we employ a multilevel perspective to reveal the existing and potential relationships between CBMs and resilience under the sustainability umbrella.
Stephane Jedrzejczak   +4 more
wiley   +1 more source

La Compañía de Jesús en las Relaciones Internacionales

open access: yesComillas Journal of International Relations
Comillas Journal of International Relations
doaj  

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