Results 171 to 180 of about 107,700 (260)
Business 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
Signalling ESG Misconduct: What Matters to Investors?
Business Strategy and the Environment, EarlyView.ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley +1 more source
Business 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
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, companies have increasingly sought to strengthen their sustainability commitment and reporting practices, particularly in industries with significant environmental and social impacts, such as fashion. The completeness and quality of sustainability reporting are central to European policy.
Daniela Preite +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The fashion industry is facing unprecedented structural pressures, including increasing regulatory demands and rising expectations for social accountability. This study examines how global fashion supply chains respond to such pressures to advance sustainability.
Diletta Tosetto +2 more
wiley +1 more source
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Business Strategy and the Environment, EarlyView.ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping +3 more
wiley +1 more source
Circular Transitions in Healthcare Waste Management in Vietnam: An Institutional Perspective
Business Strategy and the Environment, EarlyView.ABSTRACTHealthcare waste management (HCWM) is a growing environmental and public health concern. This study explores how the institutional pressures that shape HCWM practices evolve toward circularity through coercive, normative, and mimetic isomorphisms and how these mechanisms influence organisational behaviour in Vietnam, a complex, highly regulated
V. Tuomala +7 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The rapid proliferation of chemicals and nanomaterials (CNMs) has resulted in significant cross‐sector innovation, delivering product enhancements such as improved UV protection and waterproof textiles. However, these advances present urgent challenges regarding human safety, environmental hazards, and regulatory compliance. Despite the recent
Alessandra Fiorucci +4 more
wiley +1 more source