Results 21 to 30 of about 336 (170)

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain   +3 more
wiley   +1 more source

Digital Technology's Role in Circular Waste Management: A Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon   +2 more
wiley   +1 more source

The Corporate Sustainability Puzzle: From Additive Frameworks to the Dynamic Sustainability System (DSS)

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability research is rich but fragmented where influential frameworks illuminate important aspects of sustainability dynamics, yet they are often used in parallel rather than connected through a shared explanatory logic of change. This paper addresses that corporate sustainability puzzle through a targeted literature review and
Omaima A. G. Hassan
wiley   +1 more source

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux   +3 more
wiley   +1 more source

Advances in Sustainable Production of Bio‐Derived 5‐Alkoxymethylfurfural and Levulinate Esters: A Comprehensive Review

open access: yesCarbon Energy, EarlyView.
The present review discusses the advancement in the catalytic synthesis of 5‐alkoxymethylfurfural (AMF) and levulinate esters (LEs) from the aspects of catalytic systems, reaction mechanisms, product isolation, and techno‐economic analysis, supplying valuable insights toward future sustainable and efficient manufacture of AMF and LEs. ABSTRACT The huge
Jun Zhang   +6 more
wiley   +1 more source

Development of a Mechanically Regenerating Desublimator for Freeze‐Drying Systems in the Food Industry

open access: yesChemie Ingenieur Technik, EarlyView.
Thermal defrosting limits desublimator efficiency in freeze‐drying. This review and case study compares thermal versus mechanical regeneration, links frost properties and external heat transfer to energy demand, and summarizes pilot‐scale scraping results enabling single‐unit, continuous lyophilization.
Moritz Krummenacher   +3 more
wiley   +1 more source

Integrating Circular Economy and Lean Management: A Strategic Framework for Sustainable Business Transformation

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the integration of circular economy (CE) and lean management (LM) as a strategic approach for enhancing corporate efficiency and sustainability. While CE emphasizes resource circularity, LM focuses on waste elimination and value maximization in production processes.
Pedro Carmona Marques   +2 more
wiley   +1 more source

What You Say Predicts How You Do: A Multilevel Analysis of Corporate Environmental Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between firms' declarations about environmental issues and actual environmental performance improvement across a set of key environmental performance indicators. Multilevel regression analysis was conducted using a unique data set comprising 7449 firms from 22 industries headquartered in 86 countries for ...
C. José García   +2 more
wiley   +1 more source

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