Results 211 to 220 of about 217,569,456 (287)

Does Market Competition Reduce Corporate Environmental Investment? Evidence From China's Anti‐Monopoly Law

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether stronger competition supports or constrains corporate environmental responsibility, using China's 2008 Anti‐Monopoly Law as a quasi‐natural experiment. Applying a difference‐in‐differences design to Chinese A‐share listed firms in heavily polluting industries from 2006 to 2019, we find that firms with high ...
Wen Li   +4 more
wiley   +1 more source

Contracting as Sensemaking Infrastructure: Enacting Sustainability Strategy in Business‐to‐Business Relationships

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms articulate sustainability objectives but depend on suppliers and business partners to enact them. As commitments cross organizational and professional boundaries, their meaning may fragment even when parties agree in principle.
Mohammad Naji Shah Mohammadi, Ebru Metin
wiley   +1 more source

Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks   +2 more
wiley   +1 more source

Sustainability Reporting on Biodiversity and Ecosystems in the European Forest‐Based Sector: An Institutional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The EU's Corporate Sustainability Reporting Directive (CSRD) emphasises the importance of corporate sustainability reporting on biodiversity and ecosystems, particularly specified in the European Sustainability Reporting Standard E4 (ESRS E4).
Andreas Barth   +4 more
wiley   +1 more source

Conceptual Change and Sustainable Business Transformation: A Phenomenon‐Driven Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In this article, we ponder profound questions of societal sustainability transitioning through the concept of conceptual change—a category of change that, compared with other scientific domains, has so far received little attention in scholarship of business.
Jean‐Pierre Imbrogiano   +3 more
wiley   +1 more source

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