Results 131 to 140 of about 2,977 (216)

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy   +2 more
wiley   +1 more source

Do High Temperatures Affect Firm Demography? Evidence From Italy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the impact of high temperatures and heat stress on Italian firm demography during 2009–2022. Combining provincial‐firm‐level data with a high‐resolution multidecadal meteorological dataset, we investigate whether high temperatures—absolute and anomalous—affect firm entry and exit rates.
Concetta Carnevale   +3 more
wiley   +1 more source

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

Weather Action: A Study on the Industry Peer Effects of Corporate Climate Risk Information Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global climate change has elevated the strategic importance of corporate climate risk disclosure, yet the role of industry peer effects in shaping such disclosure remains underexplored. Grounded in social learning theory, this study proposes an “observation–imitation–reinforcement” framework and empirically tests it using panel data on Chinese
Huer Shuang   +3 more
wiley   +1 more source

Stakeholder‐Driven Food Policy and Multilevel Governance for Agri‐Food Systems Resilience: Integrating Climate Change, Food Security, and Biodiversity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate‐resilient food systems require simultaneously addressing climate mitigation, food security, and biodiversity conservation. Yet most policy frameworks treat these interdependent goals as separate challenges, fragmenting action across sectors.
Nikolaos Syndoukas   +7 more
wiley   +1 more source

The Corporate Sustainability Puzzle: From Additive Frameworks to the Dynamic Sustainability System (DSS)

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability research is rich but fragmented where influential frameworks illuminate important aspects of sustainability dynamics, yet they are often used in parallel rather than connected through a shared explanatory logic of change. This paper addresses that corporate sustainability puzzle through a targeted literature review and
Omaima A. G. Hassan
wiley   +1 more source

The Heat Is On: Climate Change–Related Challenges and SMEs' R&D Activities

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Investing in R&D is a key way for small‐ and medium‐sized enterprises (SMEs) to develop capabilities that are required to respond to climate change–related challenges. However, the extent to which such challenges affect SMEs' R&D activities remains a critical gap in the literature.
Gráinne Gibson   +3 more
wiley   +1 more source

The Global Supply Chain Resilience Paradox as an Ethical Dilemma: Trade‐offs, Tensions, and Multilevel Strategies in Times of Crisis and Disruption

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research examines the resilience paradox in global supply chains, exploring how trade‐offs between economic and social‐ecological resilience escalate into managerial dilemmas under high environmental uncertainty. Using an abductive theory extension approach, we analyse a multinational automotive supply chain case during the Covid‐19 ...
Piotr Warmbier   +3 more
wiley   +1 more source

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