Results 181 to 190 of about 368,101 (307)

Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli   +5 more
wiley   +1 more source

Empirical insights into the development of a service-oriented enterprise architecture

open access: yesData & Knowledge Engineering, 2016
A. Alwadain   +3 more
semanticscholar   +1 more source

The Hidden Trade‐Offs in B Impact Assessment

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT B Corporation (B Corp) certification has emerged as a prominent framework for measuring and validating corporate social and environmental performance. This paper examines how different parts of the B Impact Assessment (BIA) influence overall performance and shape sustainability strategies in certified organisations. Using a combination of data
Ruth Cherrington   +2 more
wiley   +1 more source

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat   +4 more
wiley   +1 more source

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