Results 141 to 150 of about 363,695 (250)

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo   +2 more
wiley   +1 more source

Sustainable Development Goals' Discourse in the Accounting and Business Literature: A Rhetorical Lens

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The role of academia in shaping the Sustainable Development Goals (SDGs) remains insufficiently understood. This study examines how SDG discourse is constructed within accounting and business research by integrating bibliometric analysis with a systematic review of 731 peer‐reviewed articles published between 2020 and 2024.
Silvia Panfilo   +2 more
wiley   +1 more source

Does Climate Risk Affect Employment Decisions? International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur   +3 more
wiley   +1 more source

An Indicator‐Based Decision Framework for Circular Bioeconomy Transition in the Steel Industry: Integrating Multiphase Learning and Cooperative Game Modelling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari   +2 more
wiley   +1 more source

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