Results 101 to 110 of about 1,303 (264)

Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini   +2 more
wiley   +1 more source

A Green Consumer‐Based Approach to Advance Branding Strategies in Experiential Consumption Contexts. Insight From the Cruise Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Growing environmental awareness has intensified demand for sustainability and transparency, especially in cruise tourism, a high‐impact and highly scrutinised service context. This study examines how green consumption values (GCV) shape passengers' perceptions of the credibility of green marketing claims (believability) and, in turn, influence
Marcello Risitano   +3 more
wiley   +1 more source

Reframing the Architecture of Climate‐Related Knowledge: Beyond Disclosure, Toward Strategic Translation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change has generated an unprecedented expansion of disclosure frameworks, metrics, and governance instruments intended to inform corporate strategy. Yet firms continue to differ markedly in how climate‐related knowledge is interpreted, prioritized, and embedded in decision‐making. This paper addresses this paradox by shifting attention
Giuseppe Modaffari   +2 more
wiley   +1 more source

Sustainability Certifications as Strategic Tools: Environmental Accountability, Institutional Robustness and Global Convergence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly used as strategic tools to advance accountability for environmental sustainability. This study addresses the challenge of fragmented national certification standards by proposing and applying a replicable method to assess the structural robustness and convergence of industry‐specific ...
Teresa Turzo   +3 more
wiley   +1 more source

Exploring Sustainability Reporting in the Fashion Industry Towards European Sustainability Reporting Standards: Evidence on ESRS Readiness

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In recent years, companies have increasingly sought to strengthen their sustainability commitment and reporting practices, particularly in industries with significant environmental and social impacts, such as fashion. The completeness and quality of sustainability reporting are central to European policy.
Daniela Preite   +2 more
wiley   +1 more source

From Custom to Court: The Evolution of Mediation in European Legal Systems

open access: yesConflict Resolution Quarterly, EarlyView.
ABSTRACT This article traces how European mediation has repeatedly rebalanced three variables—(1) the source of mediator authority, (2) the degree of institutionalization, and (3) the operative meaning of voluntariness—from antiquity to the present. Using three periods—Proto‐Mediation (c. 500 BCE–c. 1750), Classical Mediation (c.
Viktoriia Hamaiunova
wiley   +1 more source

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli   +2 more
wiley   +1 more source

The "Criminal Shield": Criminal Liability for Healthcare Professionals during the COVID-19 Pandemic. [PDF]

open access: yesHealthcare (Basel), 2023
Bolino G   +7 more
europepmc   +1 more source

Digital Transformation in Work Integration Social Enterprises: Leadership Strategies and the Role of Internal Stakeholders

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Digital transformation is increasingly reshaping how social enterprises organize work, engage stakeholders, and pursue social value. While prior research has examined digitalization in hybrid organizations, limited attention has been paid to how responsibility for inclusive digital transformation is enacted internally.
Riccardo Maiolini   +2 more
wiley   +1 more source

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