Results 151 to 160 of about 239 (233)

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

Definition and Diagnostic Criteria for Pediatric Blepharokeratoconjunctivitis.

open access: yesJAMA Ophthalmol
Morales-Mancillas NR   +15 more
europepmc   +1 more source

Leadership, Sustainability, and Performance: A Cluster‐Based Systematic Review Anchored in the Triple Bottom Line Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study maps and synthesizes the intellectual structure of sustainability‐oriented leadership research by examining how economic, environmental, and social performance dimensions are addressed across the literature. A cluster‐based systematic literature review was conducted using data from the Scopus and Web of Science databases.
Yaprak Demirsoy   +2 more
wiley   +1 more source

Evaluation of Governance, Environmental, Socioeconomic, and Financial Dimensions Through an Integrated Multicriteria Decision‐Making Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber   +3 more
wiley   +1 more source

Exploring Sustainable Growth: Eco‐Innovation Among Small and Medium‐Sized Enterprises

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examined how small and medium‐sized enterprises (SMEs) in the aerospace industry developed capabilities for eco‐innovation, specifically SMEs enrolled in a green transition mentorship programme. To this end, we conducted multiple case studies over 2 years (August 2022 to November 2024) to gather data through semi‐structured interviews with ...
Coralie Gagné   +5 more
wiley   +1 more source

Food Waste Applications Beyond the West: Archetypes and Insights From China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong   +2 more
wiley   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen   +2 more
wiley   +1 more source

Climate Action Response Plans in Firms: Exploring the Characteristics of Firms Planning for a More Sustainable Future

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firm‐level Climate Action Response Plans (CARPs) comprise firms' climate change mitigation and adaptation commitments. Encouraging firms to develop CARPs is thus vital for meeting ever‐pressing climate goals. Understanding the resources and capabilities facilitating firms to develop CARPs can inform evidence‐based approaches to accelerate ...
Helena Lenihan   +2 more
wiley   +1 more source

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