Results 11 to 20 of about 879 (89)

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren   +2 more
wiley   +1 more source

Smart Cities Leading the Green Transition: Linking Open Innovation and Entrepreneurial Dynamics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Smart cities today are vibrant spaces where technology, collaboration, and sustainability come together to shape a better future. The green transition in cities is not just about building greener infrastructure or cutting emissions. It also changes how people, institutions, and businesses think and act.
Filippo Marchesani, Nabila Abid
wiley   +1 more source

Enabling Factors for the Shift From ESG Scores to ESG Performance Management System in SMEs: An Interventionist Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we ...
Alessandra Rigolini   +2 more
wiley   +1 more source

The Strategic Role of Sustainability Certifications: A Multi‐Theoretical Framework and Comparative Analysis in the Global Wine Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero   +2 more
wiley   +1 more source

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux   +3 more
wiley   +1 more source

Sustainability Certification Adoption in Small and Medium Enterprises' Food Supply Chains: Using a Complexity Approach to Build up Foundations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Adopting certifications in food supply chains (FSCs) is a common practice for sustainable management, including among small and medium enterprises (SMEs). This study investigates how SMEs in FSCs navigate the complexities of certification adoption for sustainable supply chain management (SSCM).
Belinda Borrello   +2 more
wiley   +1 more source

Environment Friendly Sustainable End‐Of‐Life Solutions for Plastic Components in Indian Automotive Industries

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Growing concerns about the environmental and social consequences of plastics around the world, manufacturing industries are associated with business are focusing on sustainable end‐of‐life options‐based solutions which aim at increasing the product life cycle.
Sivakumar Kirupanandan   +3 more
wiley   +1 more source

Beyond Initial Adoption: How Lean Six Sigma Is Sustained, Adapted, and Used in the U.S. Textile and Apparel Industry

open access: yesQuality and Reliability Engineering International, EarlyView.
ABSTRACT This study examines how Lean Six Sigma (LSS) currently functions in the U.S. textile and apparel industry after years of adoption and use. Moving beyond isolated project‐level evidence, this study investigates whether LSS has been implemented as an organizational capability and integrated into the corporate culture, adapted to textile‐specific
Alireza Vahedi Fakhr   +2 more
wiley   +1 more source

Exploring Barriers on the Path to B Corp Certification

open access: yesSustainable Development, EarlyView.
ABSTRACT B Corp companies have become a benchmark for sustainability and corporate social responsibility today. However, it is striking that of the more than 285,000 companies that use the B Impact Assessment (BIA) to measure their performance, only around 9400 have managed to achieve certification.
Elsa Diez‐Busto   +2 more
wiley   +1 more source

From Proxies to System State: Defining Sustainability Management Against Symbolic Progress

open access: yesSustainable Development, EarlyView.
ABSTRACT Sustainability in management is often measured through scores, ratings, and disclosure narratives that can reward symbolic progress while leaving underlying social‐ecological conditions unchanged. This perspective paper offers a definition of Sustainability Management as how organizations plan, organize, lead, and control (four management ...
Zhang Yiping, Olaf Weber
wiley   +1 more source

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