Results 161 to 170 of about 37,267 (252)
Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity
Business Strategy and the Environment, EarlyView.ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon +2 more
wiley +1 more source
Business 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
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 Additive manufacturing (AM) adoption provides numerous benefits, including decentralised production, design flexibility, mass customisation, reduced material waste and lightweight designs. However, AM investment decisions are complex and challenging for manufacturers, and limited knowledge exists about the holistic assessment of relevant costs
Dilupa Nakandala +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Adopting certifications in food supply chains (FSCs) is a common practice for sustainable management, including among small and medium enterprises (SMEs). This study investigates how SMEs in FSCs navigate the complexities of certification adoption for sustainable supply chain management (SSCM).
Belinda Borrello +2 more
wiley +1 more source
Sustainability and Scope: A Comparative Study of Discretion Making for Sustainability
Business Strategy and the Environment, EarlyView.ABSTRACT The measurability of sustainability is a subject of ongoing debate. Discretion is an important antecedent to such valuation yet remains largely unaddressed. Thus, we conduct a cross‐case study of four organizations, finding differences between product and service firms in how they define their sustainability discretion, which is shaped by and,
Annabelle Müller
wiley +1 more source
A statement of fact or argument? A point of practice from the High Court [PDF]
, 2001 Matthew, Anne F.
core
Business Strategy and the Environment, EarlyView.ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen +4 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