Results 101 to 110 of about 4,655 (260)

Environmental Performance and Corporate Innovation: Evidence From Korea's Rapid ESG Institutionalization

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Data‐Driven Pathways to Circular E‐Waste Management

Business Strategy and the Environment, EarlyView.
ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali, Samin Sahaaban‐Nejad, Farid Shirazi, Nick Hajli   +3 more
wiley   +1 more source

Orchestrating Circularity in UK Accident Repair: An Intermediary Perspective on Green Parts and Reverse Logistics

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers and barriers shaping the adoption of salvaged automotive components (‘green parts’) in the UK accident repair sector and evaluates the strategic implications for intermediary firms in fragmented service ecosystems.
Gu Pang, Hui Sun, Sean Geens, Yeunsoo Park   +3 more
wiley   +1 more source

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux, Pasquale Giungato, Serena Sebastiani, Angela Tarabella   +3 more
wiley   +1 more source

Climate Adequacy and Market Risk: Are They Related? Empirical Evidence From the European Equity Market Before and After the Adoption of the Paris Agreement

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini, Igor Gianfrancesco, Antonia Patrizia Iannuzzi, Vittorio Dell'Atti   +3 more
wiley   +1 more source

Toward a Platform‐Driven Business Model to Enhance Circular Economy Practices: Insights From the European Photovoltaic Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The rapid growth of the photovoltaic industry is expected to significantly increase the demand for raw materials and the growing volume of modules entering the waste stream at the end‐of‐life stage. To address these challenges, the industry must not only focus on technological innovation but also adopt new business models that enable an ...
Marika Hanschke, Ässia Boukhatmi, Stefan Grösser, Peter Hense   +3 more
wiley   +1 more source

Managing Traffic Congestion Pricing, the Associated Equity Issues, and Establishment of Sustainable Funding for Transportation Infrastructures

Logistics, Supply Chain, Sustainability and Global Challenges
Road traffic congestion, partly resulting from inefficient land use plans and the inadequacy of existing transportation infrastructure to transport people from various origins to various destinations, using the same paths, at the same time (without delay)
Mofolasayo Adekunle
doaj   +1 more source

Enhancing tax literacy among South African small business owners

Acta Commercii
Orientation: Small enterprises are vital contributors to South Africa’s economy, yet many continue to struggle with the complexities of tax compliance.
Priviledge Cheteni, James Lappeman, Herrison Matsongoni, Ikechukwu Umejesi   +3 more
doaj   +1 more source

Experience of EU and world countries in applying simplified tax systems for micro and small businesses

Problems of Theory and Methodology of Accounting, Control and Analysis
The article examines the experience of applying simplified tax systems in the countries of the European Union and the world for micro and small businesses. The emphasis is on the peculiarities of the functioning of such systems in different economic conditions and regulatory frameworks.
V.V. Travin, E.O. Gudziuk
openaire   +1 more source

Beyond Conventional Cost–Benefit Analysis to Integrated Sustainability Assessment in Additive Manufacturing

Business Strategy and the Environment, EarlyView.
ABSTRACT Additive manufacturing (AM) adoption provides numerous benefits, including decentralised production, design flexibility, mass customisation, reduced material waste and lightweight designs. However, AM investment decisions are complex and challenging for manufacturers, and limited knowledge exists about the holistic assessment of relevant costs
Dilupa Nakandala, Premaratne Samaranayake, Muhammad Salman Asif, Richard Yang, Pauline Ross, Abdul Babar   +5 more
wiley   +1 more source