Results 141 to 150 of about 10,013 (213)
Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The lag in embedding leaders' decarbonization competences into sunset industry businesses (oil, gas, and petroleum), particularly in Middle Eastern hydrocarbon economies, poses an existential environmental and institutional challenge. In many such contexts, leaders' decarbonization competences remain subordinated to resource utilization and ...
John Mendy +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Social Licence to Operate (SLO) is an increasingly strategic concern in forestry, yet its evaluation remains largely qualitative. This study presents the first quantitative framework for assessing SLO in New Zealand's forestry sector, adapted from the Boutilier and Thomson model, originally developed for the mining sector.
Grace B. Villamor +2 more
wiley +1 more source
The Sustainability Promise of Industry 4.0 in Supply Chains: A Technology Life Cycle–Aligned Review
Business Strategy and the Environment, EarlyView.ABSTRACT This article aims to investigate the role of information and digital technologies (IDT) of Industry 4.0 (I4.0) for sustainable supply chain management (SSCM). Methodologically, a systematic literature review has been conducted. The review analyzes 104 high‐quality articles, selecting those that belong to high‐impact journals according to the ...
Iván Roca‐Murgado +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT While much research stresses the importance of stakeholder involvement and inter‐organizational collaboration in sustainable business model innovation, less is known about the dynamics and actor roles of these collaborative processes. This article investigates one particular role in the process: the orchestrator, a role taken by secondary ...
Leonie Schlüter
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study systematically reviews impact risk in impact investing to identify its dimensions, drivers, governance responses, and interrelationships. Drawing on a qualitative thematic analysis of 56 articles published between 2011 and 2025, the review integrates previously fragmented research on impact‐related risks.
Syrus M. Islam, Claire Cui
wiley +1 more source
Business 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
Business 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
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
Business 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