Results 191 to 200 of about 2,586,932 (248)

Climate Change Disclosure and Sustainability Awards: Does Assurance Add Value? Evidence From the European Context

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability awards have become an increasingly visible mechanism for recognising firms' environmental and social performance. This paper examines the individual and combined effects of climate change disclosure and the external assurance of sustainability reports on firms' likelihood of receiving awards for sustainability performance. Using
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

Business Group Affiliation and Environmental Innovation: The Moderating Role of Board Diversity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between business group (BG) affiliation and corporate environmental innovation, with a particular focus on the moderating role of board diversity. Drawing on resource dependence theory (RDT) and agency theory, we argue that although BGs provide affiliated firms with strategic resources, their governance ...
Yamin Xie   +3 more
wiley   +1 more source

Contracting as Sensemaking Infrastructure: Enacting Sustainability Strategy in Business‐to‐Business Relationships

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms articulate sustainability objectives but depend on suppliers and business partners to enact them. As commitments cross organizational and professional boundaries, their meaning may fragment even when parties agree in principle.
Mohammad Naji Shah Mohammadi, Ebru Metin
wiley   +1 more source

Driving Greater SME Engagement With Stakeholder Support for Environmental Sustainability: The Role of Resources, Barriers and Dependency Activation Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT External stakeholders are critical in enabling SMEs to achieve environmental sustainability. Yet, despite the growing availability of sustainability support, SME engagement remains limited. This article addresses significant gaps in the SME sustainability literature by mapping the support ecosystem and explaining why available sustainability ...
Cristina Fona   +2 more
wiley   +1 more source

Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks   +2 more
wiley   +1 more source

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