Results 171 to 180 of about 2,435,522 (247)

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

Business 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 B Corp Leaders Engage Stakeholders in the Development of B Corp Strategies: Evidence From the Italian Context

Business Strategy and the Environment, EarlyView.
ABSTRACT As companies increasingly define success by measures beyond financial returns, leaders in recent decades have faced a pressing challenge: translating stakeholder‐driven purpose into sustainability strategies that employees genuinely understand and enact.
Lucia Gatti, Dario Risso, Ralf Wagner
wiley   +1 more source

Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng, Wenjia Tang, Liang Zhao, Salwa Saleh Almasabi, David Kalisz   +4 more
wiley   +1 more source

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

Business Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping, Amr ElAlfy, Jeffrey Wilson, Olaf Weber   +3 more
wiley   +1 more source

Distinct Environmental Sustainability Signals for Marketing Success: The Interactions of Life Cycle Phases, Green Country Image, and Transparency

Business Strategy and the Environment, EarlyView.
ABSTRACT Although prior studies show that overall product environmental sustainability enhances consumer value perceptions, it remains unclear how consumers interpret environmental sustainability signals across phases of the life cycle assessment process.
Yingfei Hu, Björn Frank, Boris Herbas‐Torrico   +2 more
wiley   +1 more source

Perceived Strategic Green Marketing Orientation and Buyer–Supplier Relational Outcomes: Evidence From Small‐ and Medium‐Sized Enterprises

Business Strategy and the Environment, EarlyView.
ABSTRACT As sustainability becomes increasingly central to business relationships, firms are under growing pressure to demonstrate credible environmental commitment. This study examines how perceived strategic green marketing orientation (PSGMO) relates to buyer–supplier relational outcomes among small‐ and medium‐sized enterprises (SMEs).
Riza Casidy, Karolos Papadas
wiley   +1 more source

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

Business Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang, Chante Jian Ding, Abdullahi D. Ahmed   +2 more
wiley   +1 more source

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

Business 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, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

Misinterpretation of the ESG Controversies Index: A Critical Flaw in Sustainability Research—Evidence From a Hybrid Review

Business Strategy and the Environment, EarlyView.
ABSTRACT The ESG Controversies Index provided by Thomson Reuters (Refinitiv) has been widely used in sustainability, finance, and corporate governance research as a proxy for firms' exposure to environmental, social, and governance controversies. However, a number of published studies appear to misinterpret the index by reversing its underlying scale ...
Haitham Nobanee, Ahmad Al‐Hiyari, Xuan‐Hoa Nghiem, Nauman Khalid   +3 more
wiley   +1 more source

Responsible Leadership for Sustainable Agritourism: A Multilevel Causal Mechanism Analysis and the Facilitating Roles of Social Capital

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the causal mechanisms by which responsible leadership (RL) promotes sustainable agritourism development in the Mekong Delta, Vietnam. Using focus groups and multiple case studies across five exemplary agritourism operations, we examine how RL operates across multiple levels to influence sustainable agritourism outcomes.
Giang N. T. Nguyen, Heidi Wechtler
wiley   +1 more source