Results 31 to 40 of about 349 (172)

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

Business 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

Business 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

Business 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, Adeolu O. Adewuyi, Alex O. Acheampong   +2 more
wiley   +1 more source

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

Business 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

Business 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, Pasquale Giungato, Serena Sebastiani, Angela Tarabella   +3 more
wiley   +1 more source

Using Machine Learning to Predict Corporate Environmental Violation: A Stakeholder Pressure Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen, Ning Ding, Haodong Jin, Rui Xue, Yuhao Yang   +4 more
wiley   +1 more source

Multiple Impacts of Energy Efficiency Measures and Other Key Factors That Rule the Adoption: Insights From the Italian Wood and Metal Working Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT Energy efficiency is recognized as a cornerstone for industrial decarbonization, yet its uptake remains very limited in the manufacturing firms leading to energy efficiency gap. Whilst the low uptake of energy efficiency measures in industry is a well‐known issue, research has not sufficiently investigated the role of comprehensive factors in ...
Davide Accordini, Enrico Cagno, A S M Monjurul Hasan, Andrea Trianni   +3 more
wiley   +1 more source

A Strategic Governance Perspective on Carbon Accounting Enablers: An In‐Depth Qualitative Examination of Business Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan, Nidhi Sahore, Salwa Saleh Almasabi, Assunta Di Vaio, Armando Papa   +4 more
wiley   +1 more source

When Does SDG Adoption Increase ESG Risk? The Mediating Role of Risk Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate engagement with the United Nations' Sustainable Development Goals (SDGs) has expanded rapidly, yet its implications for firms' environmental, social and governance (ESG) risk remain insufficiently understood. Prior research has focused on the performance outcomes of SDG adoption while largely overlooking its potential to generate ESG
Francisco J. López‐Arceiz, Cristina Del Río   +1 more
wiley   +1 more source

Entrepreneurial Ecosystem Conditions and Sustainable Value Creation: Predictive Evidence From Knowledge‐Intensive Ventures in São Paulo, Brazil

Business Strategy and the Environment, EarlyView.
ABSTRACT Entrepreneurial ecosystems (EEs) are systems shaping innovation and sustainable development, yet limited evidence exists on the relative predictive contribution of their components to sustainable value creation. This study examines associations between six EE dimensions and environmental, social and economic value creation among 245 knowledge ...
Damaris Chieregato Vicentin, Gustavo Hermínio Salati Marcondes de Moraes, Bruno Brandão Fischer, João Henrique Paulino Pires Eustachio, Walter Leal Filho   +4 more
wiley   +1 more source