Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
The new German evidence- and consensus-based schizophrenia guideline. [PDF]
World PsychiatryHasan A, Falkai P, Leucht S, Gaebel W.
europepmc +1 more source
Circular Economy Pathways for Airport Climate Change Mitigation
Business Strategy and the Environment, EarlyView.ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli +3 more
wiley +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms increasingly commit to climate targets yet doubts remain about whether such pledges translate into substantive corporate governance or remain symbolic. The study examines how emission reduction targets (ERTs) in sustainability strategies are reflected in compensation among German listed firms.
Victoria Fohrer, Anna‐Sofia Grabowski
wiley +1 more source
Shear-wave ultrasound elastography for tissue-specific quantification of radiation-induced cervical fibrosis. [PDF]
Phys Imaging Radiat OncolDapper H +5 more
europepmc +1 more source
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
Business Strategy and the Environment, EarlyView.ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +2 more
wiley +1 more source
Circular Innovations in Complex Systems: A Blueprint of Four Design Archetypes
Business Strategy and the Environment, EarlyView.ABSTRACT Circular innovations (CI), defined as the redesign of products, services or practices to minimise waste, reduce resource use and regenerate natural systems, are essential for advancing the circular economy. Despite growing recognition, their deployment in systems of linked parts with unpredictable interactions (complex systems) remains limited
Sophie Führer +2 more
wiley +1 more source
Targeting Inflammation by Pioglitazone and its R-Enantiomer Mitigates Pathological Myocardial Remodeling in Murine Hypertrophic Cardiomyopathy. [PDF]
JACC Basic Transl SciPfaller AT +26 more
europepmc +1 more source