Results 51 to 60 of about 410 (168)

Strategic Adaptation or Strategic Confusion? Fashion Organisations' Engagement With Sustainability Certifications

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite considerable costs associated with environmental certifications, fashion organisations consistently adopt multiple schemes to address sustainability challenges. As key mechanisms of sustainability governance, certifications expand legitimacy signalling opportunities, yet questions remain about their practical implementation and ...
Josephine Alice Mckenzie   +2 more
wiley   +1 more source

Business Model Innovation Under Institutionalized ESG Regulation: An Ontological Account of Paradox Closure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutionalized environmental, social, and governance (ESG) regulation is reshaping how firms justify value, responsibility, and viability across industrial value chains. This paper examines how Corporate Sustainability Reporting Directive requirements enter business model innovation in SMEs embedded in five industrial value chains.
Annabeth Aagaard
wiley   +1 more source

Water‐Conscious Governance: The Role of Co‐Opted Members in Water Withdrawal

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of co‐opted board directors on water withdrawal. Based on a U.S. sample of 4194 firm‐year observations between 2008 and 2022, we find that the presence, independence and tenure of co‐opted directors reduce firm water withdrawals.
Faten Lakhal   +3 more
wiley   +1 more source

On Metal Carbonyl Compounds in Catalytic Methanol Synthesis: Detection, Consequences, and Removal

open access: yesChemie Ingenieur Technik, EarlyView.
Deactivation of Cu/ZnO/Al2O3 catalysts by metal carbonyl compounds in the feed gas is a critical problem in catalytic methanol synthesis. We utilize PTR–MS to identify potential chemical sources, detect contamination in an in‐house CO gas line, and validate filter methods for removing these catalyst poisons before synthesis.
Florian Stappert   +4 more
wiley   +1 more source

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández   +2 more
wiley   +1 more source

Engineering CEOs, Sustainability Performance, and Greenwashing: Evidence From Australian Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake   +1 more
wiley   +1 more source

Pengaruh Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia

open access: yes, 2014
This research aims to know whether good corporate governance affect to the financial performance of plantation companies were listed on the Indonesia Stock Exchange (IDX). The independent variables consist of board of commissioners, board of directors,
Nasution, Hernita
core   +1 more source

Hubungan Corporate Governance, Corporate Social Responsibilities dan Corporate Financial Performance Dalam Satu Continuum

open access: yesJurnal Akuntansi dan Keuangan, 2009
This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence
Etty Murwaningsari
doaj  

Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2016 [PDF]

open access: yes, 2017
The purpose of this study is to examine the effect of good corporate governance mechanism (managerial ownership, meeting of the board of commissioners, meeting of the audit committee, and nomination and remuneration committee) on companies performance ...
Arianti, Vivi
core  

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John   +6 more
wiley   +1 more source

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