Results 151 to 160 of about 914 (215)
Conceptualizing Corporate Political Activity for Sustainability Governance—The CPA Cube
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability transformations in the economy, and related public policy decisions, are highly contested, attracting business involvement. To better understand how business influence on government impacts the success or failure of sustainability governance efforts, this paper extends the literature on corporate political activity (CPA) by ...
Burkard Eberlein, Janina Grabs
wiley +1 more source
Business 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
The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Green human resource management is increasingly recognised as essential for integrating environmental concerns into organisational strategies. Drawing on qualitative data from 30 professionals in Nigeria's oil and gas industry, this study explores how inconsistencies between employees' environmental values and GHRM practices influence ...
Winifred Aina +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Climate economics is undergoing rapid transformation, reconfiguring the foundations of sustainability transitions. This study develops a systems‐based perspective that foregrounds the strategic role of cross‐sectoral interconnectedness and transition brokers in shaping these transitions.
Ionna Trofimova‐Elliot
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector, most notably intensive livestock production, stands as a major driver of climate change, prompting a shift towards plant‐based alternative protein production and consumption. Such protein transition is widely recognised as central to the development of an environmentally sustainable food economy.
Francesca Monticone, Antonella Samoggia
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines why and how firms address biodiversity loss. Using a multiple case study of 10 large food and agriculture firms, we analyze 35 interviews and secondary data to show that firms pursue strategic objectives through biodiversity management beyond compliance or philanthropy.
Myriam Celine Rapior, Timo Busch
wiley +1 more source