Results 131 to 140 of about 984,374 (292)

Internal Marketing of Sustainability: Nonmanagerial Employees' Perspectives in the Hospitality Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable business practices are widely promoted in hospitality, yet a persistent gap persists between sustainability strategies and their implementation in daily operations. This study focuses on the sustainability strategy–implementation gap by examining how nonmanagerial employees, responsible for operational delivery, perceive and ...
Zivai Machaka Mare, Humeyra Dogru Dastan
wiley   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy   +2 more
wiley   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

The Challenges of Green Human Resource Management and Their Impact on Employees' Green Beliefs, Attitudes and Behaviours: The Case of the Nigerian Oil and Gas Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green human resource management is increasingly recognised as essential for integrating environmental concerns into organisational strategies. Drawing on qualitative data from 30 professionals in Nigeria's oil and gas industry, this study explores how inconsistencies between employees' environmental values and GHRM practices influence ...
Winifred Aina   +2 more
wiley   +1 more source

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