Results 161 to 170 of about 102,614 (339)

Beyond Reporting: The Integration of Climate Change and Biodiversity Into Business Strategies and Governance Structures of Swedish Firms and Financial Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses how large Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures. Using unique 2022 and 2023 survey data and logistic probability models, we examine how internal and external factors shape early responses to the EU Taxonomy and the CSRD ...
Fredrik N. G. Andersson   +1 more
wiley   +1 more source

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Machine Learning Paradigm for Advanced Battery Electrolyte Development

open access: yesCarbon Energy, EarlyView.
Electrolyte materials determine ion transport kinetics within the bulk and interphases, ultimately influencing the performance of battery systems. As data‐driven paradigms increasingly reshape materials discovery, this review provides an application‐oriented exploration of the intersection between machine learning and electrolyte science. By evaluating
Chang Su   +4 more
wiley   +1 more source

Energy Flexibilization and Demand Response for a Novel Decentralized Power‐to‐Methanol Process

open access: yesChemie Ingenieur Technik, EarlyView.
This study presents the results of an optimization framework for the scheduling of a Power‐to‐methanol process coupled with an electrolyser, renewable energy sources and a battery. The optimal dynamic operating schedule is computed with different configurations and boundary conditions, showing the advantages of flexible operation.
Max Kollmer   +5 more
wiley   +1 more source

To What Extent Does ESG Performance Influence Board Engagement in Acquisition Activity?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between boards and corporate acquisition activity. Specifically, we posit that boards with directors who have been politicians positively influence the propensity to pursue acquisitions and that ESG performance (divided into environmental, social, and governance scores) moderates this relationship.
Leticia Pérez‐Calero   +4 more
wiley   +1 more source

Boards of Directors That Transform: A Study on How Specific Architectural Components Drive ESG Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez   +3 more
wiley   +1 more source

Critical Discourse Analysis in Corporate Reports: Legitimation Strategies in the Context of Environmental Controversies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the use of environmental disclosure as a strategic tool to manage legitimacy crises in a mining company, adopting critical discourse analysis (CDA) as the main methodology. Focusing on a case of environmental disaster, this research reveals how corporate narratives can be manipulated to minimize responsibility and reinforce
Renata Luiza de Castilho Rossoni   +1 more
wiley   +1 more source

Improving Scope 3 Procurement Emissions Accounting: Key Challenges and a Strategic Approach Using MICMAC and the Sustainability Balanced Scorecard

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the reliability of Scope 3 emissions accounting, focusing on purchased goods and services, a critical area for corporate decarbonization. Key barriers include data quality issues, inconsistent methodologies, and limited organizational alignment.
Widiene Essouid   +4 more
wiley   +1 more source

Walking the Tightrope of Sustainability Reporting Standardization: Insights From Italian Small and Medium‐Sized Enterprises

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the challenges and support needs of small and medium‐sized enterprises (SMEs) in adopting standardized sustainability reporting, taking the European Sustainability Reporting Standards (ESRS) as an empirical case of formal standardization.
Filippo Cavaliere   +2 more
wiley   +1 more source

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