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The Four‐Pillar Intersectionality Framework: Reframing Sustainable Entrepreneurship as a Transdisciplinary Domain

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study offers a comprehensive bibliometric and text‐mining overview of two decades of sustainability‐oriented entrepreneurship research. Drawing on 7563 peer‐reviewed articles from the Web of Science Core Collection, we map the field's evolution, thematic structure, and disciplinary convergence, identifying influential authors, networks ...
Giusy Sica   +3 more
wiley   +1 more source

A Conceptual Framework for Assessing Comparability Between Corporate Biodiversity Impact Accounting Tools

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Integrating corporate biodiversity impacts into investment decisions can direct investments toward nature‐positive firms, creating a market signal. The strength of this signal is a function of how closely investments align. This alignment depends on the comparability (the degree of similarity and difference) of tools used to account for ...
Benjamin Stimpson   +3 more
wiley   +1 more source

Leveraging Artificial Intelligence for ESG Reporting: A Case Study in the European Fashion Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The fashion industry in Europe has increasingly recognized the importance of Environmental, Social, and Governance (ESG) reporting as a key driver for sustainable development and transparency. As consumer awareness grows and regulatory frameworks evolve, companies are pressured to disclose their sustainability practices, ethical labor ...
Serena Strazzullo   +5 more
wiley   +1 more source

Addressing Symbolic Versus Substantive Disclosures Under CSRD/ESRS E5 in the Circular Economy Disclosure of the Automotive Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro   +4 more
wiley   +1 more source

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