Results 201 to 210 of about 437,309 (244)

Sustainability and Scope: A Comparative Study of Discretion Making for Sustainability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The measurability of sustainability is a subject of ongoing debate. Discretion is an important antecedent to such valuation yet remains largely unaddressed. Thus, we conduct a cross‐case study of four organizations, finding differences between product and service firms in how they define their sustainability discretion, which is shaped by and,
Annabelle Müller
wiley   +1 more source

How Do Global Fashion Supply Chains Respond to Structural Pressures? Examining Sustainability Conduct Through a Spatial–Temporal–Functional Lens

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The fashion industry is facing unprecedented structural pressures, including increasing regulatory demands and rising expectations for social accountability. This study examines how global fashion supply chains respond to such pressures to advance sustainability.
Diletta Tosetto   +2 more
wiley   +1 more source

ESG Controversies and Corporate Performance: A Critical Appraisal of Rating Methodologies and Empirical Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG controversies have become relevant signals in capital markets. However, controversy measurement is not strictly regulated, and evidence on whether and under which conditions such events affect firm‐level performance remains fragmented and lacks quality appraisal.
Paolo Candio, Massimiliano Kaucic
wiley   +1 more source

Strategic Silence? Mandatory Sustainability Disclosure and the Discipline of Corporate Over‐Claiming Under the European Union Non‐Financial Reporting Directive

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether mandatory sustainability disclosure under the European Union Non‐Financial Reporting Directive (NFRD) reduces corporate greenwashing among listed European firms, with a focus on the 500‐employee compliance threshold.
Giacomo Zatini   +2 more
wiley   +1 more source

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