Results 231 to 240 of about 1,993,029 (278)

ESG Disclosure Quality as Organizational Information Processing: Comparing Human Coding, Rule‐Based Automation, and LLM Semantic Scoring

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley   +1 more source

Sustainability Certifications as Strategic Tools: Environmental Accountability, Institutional Robustness and Global Convergence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly used as strategic tools to advance accountability for environmental sustainability. This study addresses the challenge of fragmented national certification standards by proposing and applying a replicable method to assess the structural robustness and convergence of industry‐specific ...
Teresa Turzo   +3 more
wiley   +1 more source

Profits, Image, and Sustainability in Plastic Waste Recycling Behavior

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Plastic waste is an environmental and public health concern. In the agricultural sector, plastic waste handling is largely unregulated. Using survey data from horticultural firms, we investigate a previously unexplored relationship between a firm's decision to voluntarily discard recyclable plastic containers and the firm's perception about ...
Yawotse Nouve, Wojciech J. Florkowski
wiley   +1 more source

Why Some Firms Perceive Climate Risks and Others Do Not—Evidence From the Logistics Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores how companies perceive risks stemming from climate change as a gradual process, focusing on the logistics sector. It advances research on organizational climate risk perception by integrating perspectives on embeddedness and resource configurations. Based on 41 semi‐structured interviews with representatives of 22 logistics
Felix Bücken, Martin Franz
wiley   +1 more source

Unlocking the Relationship Between Corporate Environmental Performance and Financial Outcomes Under National Environmental Policy Framework: Panel Evidence From China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP) under China's evolving environmental policy regime. Using a panel dataset of 1,312 Chinese A‐share listed firms from 2010 to 2023, we find a significant negative association between CEP and CFP.
Lei Zhang   +2 more
wiley   +1 more source

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