Results 171 to 180 of about 22,770 (250)

Emission Reduction Targets Between Strategy and Executive Compensation: Evidence on Symbolic and Substantive Adoption From German Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly commit to climate targets yet doubts remain about whether such pledges translate into substantive corporate governance or remain symbolic. The study examines how emission reduction targets (ERTs) in sustainability strategies are reflected in compensation among German listed firms.
Victoria Fohrer, Anna‐Sofia Grabowski
wiley   +1 more source

Formalising Sustainability Management as a Core Process Group in Project Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a strategic imperative for organisations, yet widely used project management standards such as the PMBoK sixth and seventh editions still do not formalise how sustainability should be embedded across project work. This gap matters because PMBoK‐based processes shape governance, roles, documentation and performance ...
Cinzia Dessi   +3 more
wiley   +1 more source

Does ChatGPT enhance equity for global health publications? Copyediting by ChatGPT compared to Grammarly and a human editor. [PDF]

open access: yesPLoS One
August E   +11 more
europepmc   +1 more source

A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley   +1 more source

Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer   +2 more
wiley   +1 more source

Digital Orientation and Green Practices in Chilean SMEs: Innovation as the Pathway to Competitive Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how digital strategic orientation (DSO) and environmental practices (EP) interact to shape innovation and performance among Chilean SMEs. Using survey data from 271 firms (February–May 2022), we estimate a generalized structured component analysis (GSCA) model that accommodates a nonrecursive relationship between DSO and EP.
Constanza Caicha‐Caroca   +2 more
wiley   +1 more source

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