Results 121 to 130 of about 46,435 (264)

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

open access: yesBusiness 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

2CA-R<sup>2</sup>: A Hybrid MAC Protocol for Machine-Type Communications. [PDF]

open access: yesSensors (Basel)
Javier-Alvarez S   +3 more
europepmc   +1 more source

How Political Connections Shape Corporate Sustainability: A Systematic Review and Integrative Framework for Future Research Directions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer   +2 more
wiley   +1 more source

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque   +2 more
wiley   +1 more source

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

Artificial Intelligence–Driven ESG Strategy: Predictive Analytics for Sustainable Value Creation: A Narrative Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This narrative review examines the intersection of artificial intelligence, environmental, social and governance (ESG) strategies and sustainable value creation in contemporary business environments. As organisations face mounting pressure to demonstrate environmental stewardship, social responsibility and governance excellence, artificial ...
Emmanuel Junior Tenakwah   +2 more
wiley   +1 more source

Measuring Corporate Energy Transition Through Web‐Based Evidence and Large Language Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper proposes a scalable method to measure firm‐level engagement with the energy transition using corporate website disclosures and large language models (LLMs). We construct a restrictive, policy‐aligned rubric that codes evidence of (i) energy efficiency improvements, (ii) decarbonization and emissions‐reduction strategies, and (iii ...
Xavier Martínez‐Barbero   +2 more
wiley   +1 more source

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