Results 21 to 30 of about 2,476 (195)

Deforestation‐Free Cocoa: Implications for Organizational Adaptation and Compliance Costs

Business Strategy and the Environment, EarlyView.
ABSTRACT Mandatory due diligence is an emerging policy instrument for addressing global environmental challenges, yet how such regulations reshape firm‐level organizational structures and generate compliance costs remains poorly understood. Drawing on organizational theory, this study examines how companies in the German cocoa and chocolate sector ...
Daniel Braun, Jan Börner, Daniel Hermann   +2 more
wiley   +1 more source

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

Business 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, Jun‐Hwa Cheah, Christoph Wu, Weng Marc Lim   +3 more
wiley   +1 more source

Circular Ecosystem‐Orchestrating Leadership: Microfoundations of Ecosystem‐Related Dynamic Capabilities for a Circular Economy Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) increasingly depends on circular ecosystems: networks of autonomous yet interdependent actors that must coordinate material, information, and value flows to narrow, slow, and close resource loops. This creates a governance problem: Circularity requires orchestration, yet no single actor can impose ...
Felix Carl Schultz, Vladislav Valentinov, Andrea Urbinati, Julian Kirchherr   +3 more
wiley   +1 more source

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass, Hend Alajaji, Vu Quang Trinh, Rosie Cao   +3 more
wiley   +1 more source

Repair in the Circular Economy: From Fragmented Practices to Strategic Repair Capability

Business Strategy and the Environment, EarlyView.
ABSTRACT Repair is central to the circular economy, yet research remains fragmented across product design, consumer behaviour, business models, community initiatives and policy, limiting understanding of how these dimensions interact to enable repair at scale.
Azar MahmoumGonbadi, Nadine Leder, Jin Hooi Chan   +2 more
wiley   +1 more source

CSR Disclosure and Price Discovery Efficiency in MENA Firms: The Moderating Roles of Foreign Directors and Shareholders

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of Corporate Social Responsibility disclosure (CSRD) on the price discovery efficiency of 220 non‐financial firms listed on stock exchanges across 10 MENA countries from 2010 to 2022. We analyze how CSRD influences the speed at which new information is incorporated into stock prices.
Imen Khanchel, Naima Lassoued, Mohamed Malek Belhoula, Rawen Rourou   +3 more
wiley   +1 more source

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John, Anulipt Chandan, Shaji Joseph, S. Vijayakumar Bharathi, Kazuyo Matsubae, Zhao Chuan, Pradthana Jaipong   +6 more
wiley   +1 more source

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley   +1 more source

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley   +1 more source

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz, Marlena Ciechan‐Kujawa, Magdalena Osińska   +4 more
wiley   +1 more source