Results 171 to 180 of about 1,105,291 (205)

Unpacking the Process of Integrating Sustainability into Management Control Systems: A Literature Review and an Analytical Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia, Valentina Minutiello, Andrea Urbinati, Patrizia Tettamanzi   +3 more
wiley   +1 more source

Smart Cities Leading the Green Transition: Linking Open Innovation and Entrepreneurial Dynamics

Business Strategy and the Environment, EarlyView.
ABSTRACT Smart cities today are vibrant spaces where technology, collaboration, and sustainability come together to shape a better future. The green transition in cities is not just about building greener infrastructure or cutting emissions. It also changes how people, institutions, and businesses think and act.
Filippo Marchesani, Nabila Abid
wiley   +1 more source

Integrating Theory and Practice in Regenerative Supply Chain Management: An Integrative Review and Use‐Case Synthesis

Business Strategy and the Environment, EarlyView.
ABSTRACT This integrative review explores the evolution of sustainability in supply chain management and positions regenerative supply chain within the strong sustainability paradigm. It adopts a transdisciplinary approach, unfolding in two parallel stages.
Abhijeet Tewary, Ratri Parida, Surajit Bag   +2 more
wiley   +1 more source

Sustainability‐Focused or Unfocused CSR Committees: Which Ones Are Beneficial for Corporate Environmental Performance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between corporate social responsibility (CSR) committees' mandates, the characteristics of their chairs, and corporate environmental performance. Employing the whole sample of Italian industrial firms listed on Euronext Milan, we find that only sustainability‐focused CSR committees are positively ...
Kevin Pirazzi Maffiola, Cecilia Correggi, Domenico Rocco Cambrea, Paolo Di Toma   +3 more
wiley   +1 more source

Are SMEs Claiming to Be Circular, Actually Circular? An Empirical Study on the Implementation and Performance Evaluation of Circular Economy Practices

Business Strategy and the Environment, EarlyView.
ABSTRACT The circular economy is a key paradigm for ecological and ethical transition, particularly in the manufacturing sector. Although small and medium‐sized enterprises are pivotal in advancing the circular economy, the implementation of circular economy practices remains limited, with a focus on less impactful practices such as recycling and ...
Marta Negri, Alessandra Neri, Enrico Cagno, Vikas Kumar, Anabela Soares   +4 more
wiley   +1 more source

The Sustainability Blind Spot in Manufacturing SMEs: A Contingency Perspective on Performance Measurement

Business Strategy and the Environment, EarlyView.
ABSTRACT Measuring sustainability performance is crucial for small and medium‐sized manufacturing enterprises and sustainability indicators must be incorporated into decision‐making. However, companies tend to measure only the aspects that interest them, disregarding those considered less strategic or relevant.
Alessandra Neri, Enrico Cagno, Sandra Naomi Morioka, Ivan Bolis   +3 more
wiley   +1 more source

Exploring Sustainability Reporting in the Fashion Industry Towards European Sustainability Reporting Standards: Evidence on ESRS Readiness

Business Strategy and the Environment, EarlyView.
ABSTRACT In recent years, companies have increasingly sought to strengthen their sustainability commitment and reporting practices, particularly in industries with significant environmental and social impacts, such as fashion. The completeness and quality of sustainability reporting are central to European policy.
Daniela Preite, Camilla Falivena, Emanuela Scarpellini   +2 more
wiley   +1 more source

Sustainability Certification Adoption in Small and Medium Enterprises' Food Supply Chains: Using a Complexity Approach to Build up Foundations

Business Strategy and the Environment, EarlyView.
ABSTRACT Adopting certifications in food supply chains (FSCs) is a common practice for sustainable management, including among small and medium enterprises (SMEs). This study investigates how SMEs in FSCs navigate the complexities of certification adoption for sustainable supply chain management (SSCM).
Belinda Borrello, Verónica León‐Bravo, Minelle Silva   +2 more
wiley   +1 more source

Standardization Without Convergence: Organizational Perspectives on Social Impact Measurement

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how organizations engaged in social impact activities perceive the desirability of standardizing social impact measurement. Drawing on survey data from 785 organizations, the analysis adopts an organization‐centered perspective and combines descriptive statistics, cluster analysis, and regression models.
Filippo Cavaliere, Enrico Bellazzecca, Irene Bengo   +2 more
wiley   +1 more source

Dynamic Capabilities for Sustainable Technologies in the Steel Industry: A Multiple Case Study

Business Strategy and the Environment, EarlyView.
ABSTRACT In recent years, fostering sustainability within organizational and supply chain processes across all sectors has emerged as a central issue, driven by intensifying global environmental concerns. This paper sheds light on how companies in the steel sector can develop specific capabilities to implement suitable technologies for sustainable ...
Frida Betto, Rosanna Fornasiero, Andrea Zangiacomi, Markus Witthaut, Patrizia Garengo   +4 more
wiley   +1 more source