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Interactive Framework on Absorptive Capacity and Organizational Learning for Circular Economy Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) requires organizations to move beyond linear production systems toward regenerative, resource‐efficient models. For small and medium‐sized enterprises (SMEs), this transition is especially demanding due to constrained financial, technological, and human resources.
Hadi Zarea
wiley   +1 more source

Sustainable Development Goals' Discourse in the Accounting and Business Literature: A Rhetorical Lens

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The role of academia in shaping the Sustainable Development Goals (SDGs) remains insufficiently understood. This study examines how SDG discourse is constructed within accounting and business research by integrating bibliometric analysis with a systematic review of 731 peer‐reviewed articles published between 2020 and 2024.
Silvia Panfilo   +2 more
wiley   +1 more source

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