Results 161 to 170 of about 69,905,921 (328)

The Adoption of Sufficiency Practices in Sustainability‐Oriented Businesses: A Mixed‐Methods Study of Enablers, Challenges, and Benefits

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sufficiency is increasingly seen as a necessary complement to efficiency and circularity strategies to help prevent the transgression of planetary boundaries. However, empirical evidence on their broader relevance in business remains limited.
Maike Gossen   +4 more
wiley   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy   +2 more
wiley   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

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