Results 161 to 170 of about 166,227,053 (240)
Business Strategy and the Environment, EarlyView.ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Climate Change Risk and Financial Stability: Implications for European Banking Institutions
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates companies' responses to energy efficiency policies, focusing on mandatory and voluntary regulations that create a complex landscape for businesses to navigate. Using a sample of 1473 firms across 29 European countries (2002–2018), we explore the impact of legislation on green redesign—operationalized through ...
Thomas Alexopoulos +3 more
wiley +1 more source
Climate Stress Testing on European SME Securitised Loans Under Climate Mitigation Scenarios
Business Strategy and the Environment, EarlyView.ABSTRACT Assessing the future impact of climate risks on the probability of default (PD) of small and medium enterprises (SMEs) is challenging due to limited disclosure, policy uncertainty and exposure to physical risks. This paper addresses this gap by integrating macroeconomic variables from the Network for Greening the Financial System (NGFS ...
Luca Zanin, Raffaella Calabrese
wiley +1 more source
Pro‐Organic by Design: Choice Architecture Shaping Online Organic Grocery Purchases
Business Strategy and the Environment, EarlyView.ABSTRACT Consumer uptake of organic food is shaped by both personal values and the way choices are structured in the retail environment. Unlike prior research, we here investigate how elements of supermarket choice architecture influence organic choices.
John Thøgersen +2 more
wiley +1 more source
Does Carbon Label Design Affect Flight Choices and Trustworthiness?
Business Strategy and the Environment, EarlyView.ABSTRACT Carbon emissions labels shown during flight booking may shift flight choices but also affect perceived trustworthiness of booking‐page information. This study tests how carbon label design influences flight choices, booking propensity and trustworthiness. In a preregistered online experiment (N = 939), participants completed a simulated flight
Henrik Wittwer +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Climate economics is undergoing rapid transformation, reconfiguring the foundations of sustainability transitions. This study develops a systems‐based perspective that foregrounds the strategic role of cross‐sectoral interconnectedness and transition brokers in shaping these transitions.
Ionna Trofimova‐Elliot
wiley +1 more source