Results 181 to 190 of about 15,205,448 (236)

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

The Sustainability Blind Spot in Manufacturing SMEs: A Contingency Perspective on Performance Measurement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Measuring sustainability performance is crucial for small and medium‐sized manufacturing enterprises and sustainability indicators must be incorporated into decision‐making. However, companies tend to measure only the aspects that interest them, disregarding those considered less strategic or relevant.
Alessandra Neri   +3 more
wiley   +1 more source

The Impact of Sustainability Labelling on Consumers' Evaluation and Choice of Food Products: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The last five years of research on sustainability labelling, reported in 175 journal articles, documents its effectiveness in increasing consumer choices of more sustainable food products. Some sustainability labels come out as stronger than others and their impact varies across products, countries, and individual consumers, depending on label
John Thøgersen   +2 more
wiley   +1 more source

Predicting Environmental Violations: A Cross‐Method Framework Integrating Parametric and Non‐Parametric Approaches

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Prior research has mostly relied on linear and parametric models while explaining environmental non‐compliance, but they have a limited capacity to capture non‐linear and asymmetric effects of elements affecting firms' environmental compliance.
Ashutosh Singh   +4 more
wiley   +1 more source

Sustainability and Scope: A Comparative Study of Discretion Making for Sustainability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The measurability of sustainability is a subject of ongoing debate. Discretion is an important antecedent to such valuation yet remains largely unaddressed. Thus, we conduct a cross‐case study of four organizations, finding differences between product and service firms in how they define their sustainability discretion, which is shaped by and,
Annabelle Müller
wiley   +1 more source

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