Results 151 to 160 of about 40,278 (263)

Time to start a research agenda on electoral integrity within political organizations. [PDF]

open access: yesOpen Res Eur
Villaplana FR   +4 more
europepmc   +1 more source

Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty

open access: yesBusiness 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

Towards Strong Sustainability: Exploring Reconfigurations of Sufficiency‐Oriented and Regenerative Business Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen   +3 more
wiley   +1 more source

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu   +4 more
wiley   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

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

Locked in Transition: Examining the Role of Paradoxical Tensions in the Transition From Industrial Cluster to Eco‐Clusters

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industrial clusters are central to the circular economy transition, yet how they develop into eco‐clusters and the paradoxical tensions this transformation fuels remain underexplored. Drawing on 48 in‐depth interviews and secondary data from a Turkish textile‐recycling cluster, we develop an empirically grounded model of eco‐cluster transition
Tulin Dzhengiz   +2 more
wiley   +1 more source

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