Results 111 to 120 of about 6,128 (259)

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source

Organising for Circularity: An Empirical Analysis of Project Organising and the Development of Circular Economy Firm Capabilities

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms pursue the circular economy (CE) by using projects as organisational forms. However, the transformative role of project organising (PO) in developing circular firm capabilities (FC) remains underexplored. In this study, we examine the effects of PO on the development of critical circular FC in CE‐based firms. We draw on primary data from
Ambisisi Ambituuni, Hakeem Sunmola, Emmanouil Tyllianakis, Oluwaseun Kolade, Soroush Abolfathi, Muyiwa Oyinlola   +5 more
wiley   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

Neuro-symbolic reasoning engine for tax optimisation. [PDF]

Front Artif Intell
Veeramani K, Joseph N A, M P.
europepmc   +1 more source

Operational Performance Implications of Circular Economy Implementation: An Empirical Exploration in the Manufacturing Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes, Meiirman Khassen, Ranjit Roy Ghatak, Rohit Joshi, Christian Muñoz Sánchez, Jayakrishna Kandasamy   +5 more
wiley   +1 more source

Green Ambiguity Shapes Sustainable Investing

Business Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia, Giacomo Morelli, Kevyn Stefanelli   +2 more
wiley   +1 more source

Closing the Harm Reduction Gap: EMPOWERing People Who Smoke. [PDF]

Cureus
Reese L, Murphy MA, Murray K.
europepmc   +1 more source

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

Business Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong, Aqueel Imtiaz Wahga, Sam Zisuh Njinyah, Yen‐Jung Tseng   +3 more
wiley   +1 more source

Strategies for harm reduction in Latin America: the example of tobacco. [PDF]

Front Public Health
Teran E.
europepmc   +1 more source