Results 131 to 140 of about 239 (201)

Digital Technology's Role in Circular Waste Management: A Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley   +1 more source

From Awareness to Action: Consumer Behaviour, Attitudes and Business Strategy in Sustainable and Circular Electronic Devices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Technological change and the increasing use of electronic devices have made electronic waste one of the fastest‐growing waste streams worldwide, posing significant environmental and social challenges. Thus, understanding consumer behaviour regarding the purchase, use and disposal of electronic products is key to developing effective circular ...
Idiano D'Adamo   +4 more
wiley   +1 more source

Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer   +2 more
wiley   +1 more source

Towards Strong Sustainability: Exploring Reconfigurations of Sufficiency‐Oriented and Regenerative Business Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen   +3 more
wiley   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

LEGAL NATURE OF THE SIMPLIFIED SYSTEM OF TAXATION, ACCOUNTING AND REPORTING

open access: yesScientific Journal of Public and Private Law, 2020
openaire   +1 more source

Sustainability‐Oriented Purpose: To Be or to Seem? Evaluating How Sustainability‐Oriented Purpose Statements Affect Environmental, Social, and Economic Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Over the past decades, sustainability has emerged as a defining global priority, reshaping firms' role in driving systemic change. In this context, corporate purpose has gained renewed prominence as a key mechanism to align organizational priorities with broader societal commitments.
Lucia Barra   +2 more
wiley   +1 more source

Food Waste Applications Beyond the West: Archetypes and Insights From China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong   +2 more
wiley   +1 more source

How Supply Chain Transparency Shapes the Impact of Green Credit on Corporate Digital Responsibility

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on panel data from 4229 firm‐year observations of Chinese A‐share listed companies (2011–2022), this study investigates the relationship between green credit and corporate digital responsibility (CDR), focusing on the mediating role of supply chain transparency (SCT).
Muhammad Awais Gulzar   +3 more
wiley   +1 more source

REGIONAL PECULIARITIES OF APPLICATION OF THE SIMPLIFIED SYSTEM OF TAXATION

open access: yesCentral Russian Journal of Social Sciences, 2019
openaire   +1 more source

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