Results 111 to 120 of about 4,852 (204)

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

Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio   +2 more
wiley   +1 more source

Determinants of Climate Change Disclosure by Central Governments: Exploratory Research Through Sustainable Development Goal 13

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research examines the extent of voluntary climate change disclosure by central governments worldwide through Sustainable Development Goal (SDG) 13 targets and analyzes determinants that may influence this disclosure. Using qualitative and quantitative methods, a content analysis of SDG13 and its targets was applied to the voluntary ...
Ferdinando Di Carlo   +3 more
wiley   +1 more source

Corporate commitments to environmental sustainability made by SNAP-authorized food retailers. [PDF]

open access: yesBMC Public Health
DeNunzio M   +6 more
europepmc   +1 more source

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping   +3 more
wiley   +1 more source

Buyer–Supplier Relationships in the Modern Supply Chain: Exploring Professionals' Perspectives on Power Balance in Pursuit of Decarbonization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Decarbonization is a contemporary and critical organizational agenda for meeting climate change goals, but little is known about how strategies deployed to meet decarbonization goals interact with employees' agentic capacities and coping strategies, particularly in the context of supply chain pressures and power dynamics.
Anushree Tandon   +3 more
wiley   +1 more source

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