Results 161 to 170 of about 4,542,896 (261)

Sustainability and Scope: A Comparative Study of Discretion Making for Sustainability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The measurability of sustainability is a subject of ongoing debate. Discretion is an important antecedent to such valuation yet remains largely unaddressed. Thus, we conduct a cross‐case study of four organizations, finding differences between product and service firms in how they define their sustainability discretion, which is shaped by and,
Annabelle Müller
wiley   +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

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

Peer Versus Top Management Communication and Energy‐Saving Behavioural Intentions in the Workplace: The Moderating Role of Personalised Framing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Employee engagement is pivotal for corporate sustainability, yet the role of information design in internal employee communication remains under‐specified. Drawing on Construal Level Theory, this study examines whether the effect of information sender (peer vs top management communication) on employees' energy‐saving behavioural intentions ...
Franziska Brack
wiley   +1 more source

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