Results 11 to 20 of about 879 (89)
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
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
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
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
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
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
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
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
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
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

