Results 151 to 160 of about 361,903 (239)
Business Strategy and the Environment, EarlyView.ABSTRACT Why do firms facing similar sustainability pressures differ substantially in circular economy implementation? Existing research provides limited insight into how institutional pressures are internally interpreted and translated into organizational action. Drawing on institutional theory, paradox theory, and the dynamic capabilities perspective,
Owais Khan, Samuli Patala
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy requires firms to mobilize organizational capabilities that redesign how value is created, delivered, and captured. Although Circular Business Model Innovation (CBMI) has emerged as the central operational mechanism for circular transformation, the capability stack that triggers CBMI and the ...
Haowen Li +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability awards have become an increasingly visible mechanism for recognising firms' environmental and social performance. This paper examines the individual and combined effects of climate change disclosure and the external assurance of sustainability reports on firms' likelihood of receiving awards for sustainability performance. Using
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) increasingly depends on circular ecosystems: networks of autonomous yet interdependent actors that must coordinate material, information, and value flows to narrow, slow, and close resource loops. This creates a governance problem: Circularity requires orchestration, yet no single actor can impose ...
Felix Carl Schultz +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, escalating societal expectations for corporate environmental responsibility have intensified the scrutiny of sustainability initiatives. Consequently, organisations have adopted diverse environmental management practices (EMPs) to signal environmental commitment and bolster their sustainability profiles.
Hadeel Abualinin +2 more
wiley +1 more source
Sustainable Corporate Loans: A Systematic Literature Review and Future Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT This paper presents a systematic literature review of sustainable corporate loans (SCLs), including green loans and sustainability‐linked loans, to synthesise current academic knowledge and outline future research directions. Using a PRISMA protocol and a bibliometric analysis of 102 peer‐reviewed articles published in AJG‐ranked journals (3 ...
Md Nurul Islam Sohel +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Social and environmental accounting provides accountability mechanisms through which organisations communicate their sustainability practices to stakeholders. However, the increasing volume, complexity and diversity of sustainability disclosures make manual content analysis both labour‐intensive and susceptible to subjectivity.
Tarek Rana +6 more
wiley +1 more source
The Greenwashing Gambit: A Double‐Edged Sword in Crowdfunding Success
Business Strategy and the Environment, EarlyView.ABSTRACT The paper examines when greenwashing becomes a success factor in reward‐based crowdfunding campaigns aimed at financing environmentally sustainable products. While prior work has identified what drives success in such campaigns, it remains unclear when misleading environmental claims are discounted as cheap talk and when they instead ...
Filippo Corsini +2 more
wiley +1 more source
Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance
Business 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
Employing Content Analysis in ESG Research: A Systematic Review and Future Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT This study systematically reviews the application of content analysis in environmental, social and governance (ESG) disclosure research. Although content analysis is widely employed to examine ESG reporting, methodological approaches, disclosure channels and analytical practices remain fragmented, limiting methodological coherence and the ...
Hamed Mohammad Esmail Mohammad +3 more
wiley +1 more source