Results 141 to 150 of about 4,852 (204)

From ESG to Biodiversity: Decoupling and Its Asymmetries as a Source of Biodiversity Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While environmental, social and governance (ESG) research has extensively documented the risks stemming from disclosure and performance gaps, the growing demand for biodiversity reporting raises concerns that analogous inconsistencies may amplify corporations' exposure to biodiversity risk.
Etienne Develay, Nader S. Virk
wiley   +1 more source

Examining the evolving roles of quantity surveyors in achieving the United Nations sustainable development goals. [PDF]

open access: yesPLoS One
Gasu JS   +6 more
europepmc   +1 more source

Guiding Attention for Sustainability‐Oriented Innovation: How Strategic Leaders Translate Ethical Values

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Research on sustainable leadership recognizes the importance of leaders' values but says less about how these values gain organizational awareness. Drawing on the attention‐based view of the firm, this study examines how strategic leaders translate ethical values into organizational attention and under what conditions this process supports ...
Sophie Bollinger   +2 more
wiley   +1 more source

Mapping Non‐Linear ESG Trajectories in OECD Countries: A Topological Entropy Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the evolution of Environmental, Social and Governance (ESG) performance across 38 OECD countries between 2010 and 2024 using a longitudinal and multi‐dimensional analytical framework. Moving beyond static ESG benchmarking approaches, it investigates how sustainability trajectories evolve under changing institutional ...
Sana Gaied Chortane   +2 more
wiley   +1 more source

Circular Economy Disclosure in Europe's Automotive Sector: An Analysis of Reporting Patterns

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT According to the European Circular Economy Action Plan, the automotive industry plays a key role in Europe's transition to a circular economy (CE). Industry‐specific legislation and upcoming reporting guidelines raise the question of the current CE implementation level, which is still an underexplored research field.
Johannes Bauer   +2 more
wiley   +1 more source

Sustainability Reporting on Biodiversity and Ecosystems in the European Forest‐Based Sector: An Institutional Analysis

open access: yesBusiness 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

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