Results 291 to 300 of about 1,660,651 (390)

Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (CSRD) shift.
Rodolfo Damiano, Giuseppe Valenza
wiley   +1 more source

Biodiversity Credits: An Overview of the Current State, Future Opportunities, and Potential Pitfalls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity credits are an emerging vehicle for pro‐environmental financing, yet much uncertainty remains around how and when they could boost biodiversity conservation. Here we define what biodiversity credits are and explore impact pathways through a proposed theory of change. Based on evidence from 34 pilot projects and a review of lessons
Sven Wunder   +16 more
wiley   +1 more source

Does It Pay to Be Green? A Total Quality Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The question of whether, when, and how efforts for better corporate environmental performance (CEP) improve corporate financial performance (CFP) remains controversial. We revisit this question from a total quality perspective, which unites previous research and highlights interdependencies between mediators of the CEP–CFP relationship.
Christine Reitmaier   +3 more
wiley   +1 more source

Accounting for Carbon Emissions Through Green Supply Chain Management: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT With the growing regulatory interest in supply chain carbon footprint, we provide a foundation for future enquiry into the role of green supply chain management (GSCM) on carbon accounting. We conduct a systematic literature review on a final set of 113 articles published between 2010 and 2024 using the Web of Science (WoS) and Scopus ...
Millie Liew, June Cao
wiley   +1 more source

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