Results 191 to 200 of about 261,887 (314)

The Fatal Flaw: Unraveling Combinations of Barriers to Corporate Sustainability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The paper deepens understanding of barriers to corporate sustainability by examining internal and external barriers in the food and beverage sector. Drawing on institutional theory, the study highlights how macro‐level pressures interact with meso‐level organizational dynamics.
Patricia Milić   +2 more
wiley   +1 more source

Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa   +4 more
wiley   +1 more source

Sustainability Reporting and External Assurance: Evidence From UK Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh   +3 more
wiley   +1 more source

Conceptualizing Circular Ecosystems: An Analysis of 45 Definitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The circular ecosystem concept is gaining prominence among academics and practitioners. However, critics claim the concept is used and understood differently by different actors. While conceptual plurality offers possibilities for broad interpretations and engagement, it can undermine the relevance of the concept as an analytical lens due to ...
Martin Geissdoerfer   +2 more
wiley   +1 more source

Sustainability Reporting and Performance: Do Italian Companies Manage Their Narratives in Mandatory Settings?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability disclosure is a topic of growing interest worldwide, especially after the adoption of the Directive 2014/95/EU (NFRD), which mandates specific classes of companies in the European Union to disclose a series of information regarding ESG issues.
Maria Chiara Demartini   +2 more
wiley   +1 more source

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