Results 181 to 190 of about 524,692 (354)

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio   +2 more
wiley   +1 more source

The Role of Corporate Governance in Enhancing Environmental and Social Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how different corporate governance (CG) approaches influence firms' environmental and social performance, specifically focusing on the role of internal vs. external resources and operational vs. strategic approaches. Anchored in stakeholder and resource dependency theory, we develop a conceptual framework grounded in ...
Tommaso Fornasari   +2 more
wiley   +1 more source

Time-varying predictors of e-cigarette and cigarette use trajectories from adolescence to emerging adulthood: a longitudinal analysis of US youth in the PATH Study, 2013-2020. [PDF]

open access: yesBMJ Open
Stanton CA   +17 more
europepmc   +1 more source

Environmental Sustainability in Wineries: How Contingency Factors and Environmental Management Accounting Tools Influence Environmental Performance?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT How do wineries design sustainability practices and use environmental management accounting (EMA)? This study addresses that question by analyzing the influence of contingency factors on the adoption of sustainability practices and the use of EMA tools to improve the environmental performance of wineries. The research was carried out through a
Andréia Cittadin   +2 more
wiley   +1 more source

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