Results 241 to 250 of about 3,767,891 (359)

Can Sustainability Disclosure Affect Crowdfunding Success?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has emerged as a critical element in entrepreneurial finance, yet its role in reward‐based crowdfunding (RBC) remains underexplored. Existing studies on sustainability and crowdfunding primarily focus on equity‐based models, specific project types, or single‐country analyses, leading to mixed findings and limited ...
Simona Barone
wiley   +1 more source

Accounting for Climate Change: A Temporal Analysis of the Literature

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study presents a systematic literature review of articles related to accounting for climate change. By adopting the theoretical lenses of the actor–network theory, this study investigates the primary actors influencing management research on accounting for climate change and how their roles have evolved over time considering major ...
Ubaldo Comite   +3 more
wiley   +1 more source

Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (CSRD) shift.
Rodolfo Damiano, Giuseppe Valenza
wiley   +1 more source

Targeting climate finance for global forests. [PDF]

open access: yesNat Commun
Austin KG   +6 more
europepmc   +1 more source

Biodiversity Credits: An Overview of the Current State, Future Opportunities, and Potential Pitfalls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity credits are an emerging vehicle for pro‐environmental financing, yet much uncertainty remains around how and when they could boost biodiversity conservation. Here we define what biodiversity credits are and explore impact pathways through a proposed theory of change. Based on evidence from 34 pilot projects and a review of lessons
Sven Wunder   +16 more
wiley   +1 more source

Does It Pay to Be Green? A Total Quality Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The question of whether, when, and how efforts for better corporate environmental performance (CEP) improve corporate financial performance (CFP) remains controversial. We revisit this question from a total quality perspective, which unites previous research and highlights interdependencies between mediators of the CEP–CFP relationship.
Christine Reitmaier   +3 more
wiley   +1 more source

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