Results 41 to 50 of about 770 (231)

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley   +1 more source

Sound Financial Practices and Entrepreneurs' Socio‐Environmental Commitment: Revealing the Role of Financial Barriers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño   +2 more
wiley   +1 more source

Formalising Sustainability Management as a Core Process Group in Project Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a strategic imperative for organisations, yet widely used project management standards such as the PMBoK sixth and seventh editions still do not formalise how sustainability should be embedded across project work. This gap matters because PMBoK‐based processes shape governance, roles, documentation and performance ...
Cinzia Dessi   +3 more
wiley   +1 more source

A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley   +1 more source

Integrating Theory and Practice in Regenerative Supply Chain Management: An Integrative Review and Use‐Case Synthesis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This integrative review explores the evolution of sustainability in supply chain management and positions regenerative supply chain within the strong sustainability paradigm. It adopts a transdisciplinary approach, unfolding in two parallel stages.
Abhijeet Tewary   +2 more
wiley   +1 more source

Grammar Systems with WAvE-like Communication [PDF]

open access: yes, 2012
We propose a series of variants of parallel communicating grammar systems (PC grammar systems) which are able to simulate data flow in WAVE/like architectures of parallel processors.
Paun, Gh.   +2 more
core  

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

Learning Parallel Grammar Systems for a Human Activity Language [PDF]

open access: yes, 2006
We have empirically discovered that the space of human actions has a linguistic structure. This is a sensory-motor space consisting of the evolution of the joint angles of the human body in movement.
Aloimonos, Yiannis   +1 more
core  

Talking the Walk: ESG Discourse as Strategic Dynamic Capability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Conventional wisdom suggests that firms must “walk the talk” on sustainability. In turbulent institutional environments, however, talking increasingly becomes part of the walk, as organizations use sustainability discourse to construct and maintain legitimacy.
Floriana Luisi   +1 more
wiley   +1 more source

Multidimensional Sustainability Performance Measurement in the Banking Industry: A Data‐Driven Grey Decision‐Support Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık   +3 more
wiley   +1 more source

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