Results 241 to 250 of about 36,396 (305)
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei +1 more
wiley +1 more source
Bridging Academic Research and Business Practices at the Crossroad of Circular Economy and the SDGs
Business Strategy and the Environment, EarlyView.ABSTRACT The global shift toward sustainability has amplified interest in the Circular Economy, which aims to optimize resource use and minimize waste. In parallel, the Sustainable Development Goals (SDGs) provide a universal framework for addressing social, environmental, and economic challenges.
Corentin Juin, Andrea Nicolodi
wiley +1 more source
Connecting Thoughts and Actions: A Managerial Process Model on Circular Business Model Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT Addressing environmental grand challenges such as resource scarcity requires circular business model innovation (CBMI) that enables firms to efficiently close and slow resource cycles through novel activity systems. Drawing on a grounded theory approach based on 59 in‐depth interviews with top managers from Swiss SMEs, we developed a process ...
Fabian Takacs, Karolin Frankenberger
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Building on dynamic capabilities theory, this paper develops a conceptual model explaining how organizations pursue eco‐innovation. Drawing on in‐depth interviews with sustainability and innovation managers across diverse industries, the study provides rich empirical insights into the drivers of eco‐innovation.
Maria Cristina Zaccone, Matteo Pedrini
wiley +1 more source
ESG Controversies in Global Firms: A Black Mark?
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti +2 more
wiley +1 more source
Defining Remanufacturing: A Key Business Strategy Advancing Industrial Circularity
Business Strategy and the Environment, EarlyView.ABSTRACT Remanufacturing is a key strategy in the circular economy, enabling substantial product value retention. However, inconsistent definitions across standards and legislation hinder global trade, core recovery and market acceptance. This study examines how remanufacturing is defined in laws and standards, and how these definitions impact industry
Erik Sundin +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Climate‐related risks and opportunities have become a central concern for companies as climate change increasingly affects business models, value chains, and long‐term competitiveness. However, limited evidence exists about how corporations confront the attendant practical and strategic challenges of climate‐related risk and opportunity ...
Sebastian Rhein +3 more
wiley +1 more source