Results 171 to 180 of about 3,467,791 (304)

Unpacking the Process of Integrating Sustainability into Management Control Systems: A Literature Review and an Analytical Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia   +3 more
wiley   +1 more source

Epistemological Tensions in the EU HTA Joint Clinical Assessment: The Illusion of Judgment-Free Evaluation. [PDF]

open access: yesJ Mark Access Health Policy
Toumi M   +13 more
europepmc   +1 more source

Sustainable Innovation and Impact on Triple Bottom Line Performance: Are Innovation Types Simple Mediators?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the way sustainable innovation, conceptualized as a second‐order construct integrating sustainable orientation and innovation culture, impacts triple bottom line (TBL) performance. It also examines the mediating roles of product, process, organizational, and marketing innovations.
Nuno Fernandes Crespo   +1 more
wiley   +1 more source

From Material Tensions to Organizational Paradoxes: How Manufacturers Cope With the Limits of Circular Product Design

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular product design (CPD) is central to advancing the circular economy by enabling the narrowing, slowing, and closing of resource flows. Yet, its implementation remains persistently challenging for firms. Prior research has largely framed these challenges as discrete barriers, overlooking the structural contradictions embedded in CPD ...
Vanessa Robertson   +2 more
wiley   +1 more source

Department of Economics and Business newsletter, 2024

open access: yes
Prior to 2021, the department was called the Division of Economics and ...

core  

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Extending the Technology Acceptance Model to a Circular Economy Context: A Study of Hungary's REpont Deposit‐Refund System

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of the study is to examine the public acceptance of the deposit‐refund system (DRS), introduced in the European Union, through an extended version of the Technology Acceptance Model (TAM). The research supplemented the classic constructs of TAM (behavioral intension, perceived usefulness, and perceived ease of use) with environmental ...
József Ráti, Zalán Márk Maró
wiley   +1 more source

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