Results 191 to 200 of about 18,762,386 (253)

A Strategic Governance Perspective on Carbon Accounting Enablers: An In‐Depth Qualitative Examination of Business Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan   +4 more
wiley   +1 more source

2026 World Allergy Week. [PDF]

open access: yesPublic Health Wkly Rep
Jo HI, Park JU, Lee YK.
europepmc   +1 more source

Bounded Rationality and Greenwashing: An Information‐Architecture Signalling Framework for Verification Frictions and the Disclosure–Performance Gap

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green claims pervade corporate communications, yet their informational value varies because stakeholders process them under bounded rationality—scarce attention and costly verification. This paper develops a conceptual signalling framework in which three parameters—signal diagnosticity (D), verification frictions (V) and available attention (A)
Luca Lancini
wiley   +1 more source

When Does SDG Adoption Increase ESG Risk? The Mediating Role of Risk Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate engagement with the United Nations' Sustainable Development Goals (SDGs) has expanded rapidly, yet its implications for firms' environmental, social and governance (ESG) risk remain insufficiently understood. Prior research has focused on the performance outcomes of SDG adoption while largely overlooking its potential to generate ESG
Francisco J. López‐Arceiz   +1 more
wiley   +1 more source

Financing the Twin Transition: How Patent Pledges Leverage Intangible Assets for Digital–Green Synergistic Transformation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Against the backdrop of aligning digital expansion with green growth objectives, exploring effective financial support pathways for firms' digital–green synergistic transformation (DGST) holds significant theoretical and practical value. This study examines the impact, mechanisms, and heterogeneity of patent pledge financing on firms' DGST ...
An Pan, Puyu Mi, Yijiao Shi, Xunpeng Shi
wiley   +1 more source

Strategies and approaches to vector control effectiveness toward the elimination of malaria in mainland Tanzania: An implementation case study analysis. [PDF]

open access: yesPLOS Glob Public Health
Gitanya MP   +10 more
europepmc   +1 more source

Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As Environmental, Social, and Governance (ESG) Information Disclosure (ESG‐ID) transitions from voluntary to mandatory disclosure, its drivers and impacts have become focal points of discussion. Existing research, however, lacks integration, which, in turn, has led to fragmented theoretical and practical insights.
Siqi Wang   +3 more
wiley   +1 more source

Barriers to Engagement in Circular Business Models Among Small and Medium‐Sized Enterprises: Evidence From the Irish Construction, Manufacturing and Retail/Wholesale Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although circular business models (CBMs) are central to the circular economy (CE) transition, their adoption among small and medium‐sized enterprises (SMEs) remains limited, and evidence on barrier variation across CBMs and sectors is scarce. This study examines barriers to engagement in five CBM activities, spanning secondary raw material use,
Gordon Sirr   +3 more
wiley   +1 more source

Heatwaves favour acyclic monoterpene emissions in tropical forests. [PDF]

open access: yesNat Commun
Zeng J   +7 more
europepmc   +1 more source

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