Results 171 to 180 of about 2,996,806 (323)

Making the Invisible Visible: Exploring the Drivers and Outcomes of Human Rights Reporting in Latin America

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Human rights disclosure is increasingly vital for corporate sustainability, particularly in Latin America, where labor abuses, inequality, and weak enforcement remain prevalent. This study investigates the drivers and outcomes of such disclosure in 416 large firms across the region.
Alan Bandeira Pinheiro   +1 more
wiley   +1 more source

Role of Central Bank in Islamic Finance [PDF]

open access: yes
The rapid growth in Islamic finance industry urges us to not only look for alternatives in the Islamic commercial banking, but also focus on the regulator and its role and functions to enable it to work in conformity with Islamic principles.
Shaikh, Salman
core  

Navigating the Dichotomy of Uncertainty in Green Innovation and Digital Supply Chains

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and rapid technological disruption, understanding how digitalization reshapes corporate sustainability strategies has become increasingly vital. Supply chain digitalization (SCD) plays a pivotal role in enhancing firms' adaptive capacity, operational transparency, and innovation efficiency.
Chengming Huang   +2 more
wiley   +1 more source

Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose   +3 more
wiley   +1 more source

Perceived Strategic Green Marketing Orientation and Buyer–Supplier Relational Outcomes: Evidence From Small‐ and Medium‐Sized Enterprises

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As sustainability becomes increasingly central to business relationships, firms are under growing pressure to demonstrate credible environmental commitment. This study examines how perceived strategic green marketing orientation (PSGMO) relates to buyer–supplier relational outcomes among small‐ and medium‐sized enterprises (SMEs).
Riza Casidy, Karolos Papadas
wiley   +1 more source

Impact Risk in Impact Investing: A Systematic Review of Impact Risk Drivers and Governance Responses and an Integrative Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study systematically reviews impact risk in impact investing to identify its dimensions, drivers, governance responses, and interrelationships. Drawing on a qualitative thematic analysis of 56 articles published between 2011 and 2025, the review integrates previously fragmented research on impact‐related risks.
Syrus M. Islam, Claire Cui
wiley   +1 more source

Misinterpretation of the ESG Controversies Index: A Critical Flaw in Sustainability Research—Evidence From a Hybrid Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The ESG Controversies Index provided by Thomson Reuters (Refinitiv) has been widely used in sustainability, finance, and corporate governance research as a proxy for firms' exposure to environmental, social, and governance controversies. However, a number of published studies appear to misinterpret the index by reversing its underlying scale ...
Haitham Nobanee   +3 more
wiley   +1 more source

The Impact of Sustainability Audit Quality on Corporate Climate Change Performance: The Role of Governance Quality and Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how sustainability audit quality influences corporate climate change performance and examines the moderating roles of governance quality and greenwashing. Using panel regressions on 6140 firm‐year observations from 39 countries between 2008 and 2023, the findings reveal that higher sustainability audit quality is ...
Muhammed Belly Ibrahim   +2 more
wiley   +1 more source

Evaluation of Circular Pathways for Heavy‐Duty Vehicle Batteries in Europe Using a Multi‐Method Simulation Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular battery strategies have become of major interest focusing on material availability while increasing economic and environmental benefits. In this context of circular economy, one main challenge for automotive original equipment manufacturers is that the most profitable handling strategy along the lifecycle is unknown.
Michael Lieder   +2 more
wiley   +1 more source

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