Results 121 to 130 of about 253,438 (331)

Sustainability Paradoxes in Supply Chains: Analyzing the Effects of Public and Private Regulations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Implementing public and private sustainability regulations in supply chains (SCs) often generates tensions between actors, goals, and processes. This study applies paradox theory to identify key sustainability‐related tensions and management strategies, and to explore their implications for sustainable SC management (SSCM).
Lena Petri, Stefan Seuring
wiley   +1 more source

Corporate Governance and Sustainability Disclosure: Challenges and Opportunities for the Libyan Audit Bureau in the Oil Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study identifies challenges faced by Libyan Audit Bureau (LAB) members in monitoring governance practices and sustainability disclosure in Libya's oil sector. Using quantitative data from 231 distributed questionnaires (88% response rate), the research reveals that LAB oversight remains in early stages due to persistent challenges ...
Albahlol Mohamed Alayat   +3 more
wiley   +1 more source

Challenges in Balancing Sustainability, Competitiveness and Geopolitics in Critical Mineral Supply Chains

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The energy transition is driving demand for critical raw materials (CRMs), creating complex challenges for companies in CRM supply chains. This study examines how firms in Europe navigate the intersecting pressures of sustainability, competitiveness and geopolitical risk, based on interviews with industry representatives.
Aaron Maltais   +2 more
wiley   +1 more source

Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa   +4 more
wiley   +1 more source

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

One Size Still Does Not Fit All: Configuration Pathways of Environmental, Social, and Governance and Board Diversities for Higher Firm Performances Across One‐ and Two‐Tier Systems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu   +4 more
wiley   +1 more source

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