Results 161 to 170 of about 57,890 (291)

Ready for Change After the Omnibus Package? Early Compliance With the European Sustainability Reporting Standards and Its Key Determinants in the New Regulatory Era

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines companies' readiness for change in response to the evolving sustainability reporting regulatory landscape, shaped by the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS).
Giuseppe Nicolo   +3 more
wiley   +1 more source

Stakeholder Relationships in the Circular Economy. Conceptualizing Relational Approaches Through Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular economy (CE) demands a stakeholder perspective. However, CE literature investigating the nature and the evolution of stakeholder relationships for its effective implementation is not made explicit nor comprehensively conceptualized, resulting in a lack of appreciation for stakeholders' role and a poor understanding of how their ...
Chiara Civera   +3 more
wiley   +1 more source

Examining Airlines' Environmental and Social Disclosure: Does Board Gender Diversity Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the influence of board gender diversity (BGD) on environmental and social disclosure (ESD) within the airline industry, an area that remains underexplored despite increasing stakeholder scrutiny. We apply automated textual analysis to annual reports of Skytrax's top global airlines from 2016 to 2022 to measure the ...
Enoch Opare Mintah   +2 more
wiley   +1 more source

Climate‐Related Disclosure in European Banking: Stakeholder Capitalism Between Sustainability and Financial Imperatives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the largest European banks are integrating climate change considerations into their nonfinancial disclosures, focusing on the interplay between sustainability strategies and stakeholder‐oriented practices. The sample includes the 30 top‐ranking European banks by total assets and is subject to CSRD reporting obligations.
Valerio Brescia   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy