Results 141 to 150 of about 588,461 (295)

Unpacking the Process of Integrating Sustainability into Management Control Systems: A Literature Review and an Analytical Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia   +3 more
wiley   +1 more source

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Net‐Zero Transition and Its Impact on Firms' Energy Efficiency and Economic Growth Within the Framework of Sustainable Development Goals: A Systematic Literature Review and Bibliometric Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief   +3 more
wiley   +1 more source

The Oñati International Institute for the Sociology of Law (IISL): 25th Anniversary

open access: yesSortuz, 2015
The Oñati International Institute for the Sociology of Law (IISL) was inaugurated on the 24th of May, 1989. Over the course of twenty five years, the IISL has become a reference for socio-legal studies all around the world; it has truly been a place of ...
Lucero Ibarra Rojas
doaj  

The Multifaceted Role of Trust in Circular Ecosystems: A Systematic Literature Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular ecosystems connect diverse actors who collaborate to close resource loops and pursue sustainable goals without centralized control. Such arrangements entail heightened interdependence and uncertainty, making trust, understood as the willingness to accept vulnerability based on positive expectations of others' behavior, a critical ...
Inken Hoeck, Tassilo Schuster
wiley   +1 more source

Nonfood Geographical Indications as Collective Sustainability Strategies: Governance as a Strategic Capability for Territorial Competitive Advantage

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Nonfood geographical indications (GIs) are increasingly emerging as collective sustainability strategies. They enable territories to transform cultural and productive heritage into sources of long‐term competitive advantage. While existing research recognises their regulatory and cultural relevance, limited attention has been paid to how ...
Giovanni Peira, Alessandro Bonadonna
wiley   +1 more source

Food System Through the Lens of a Circular Society: A Transdisciplinary Approach to Integrating Literature and Practice

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular society (CS) conceptualises circularity as a multi‐level governance transformation involving the redistribution of authority, responsibility and coordination across socio‐institutional systems. Yet the concept remains insufficiently operationalised in empirical research.
Mohina Gandhi   +6 more
wiley   +1 more source

A Business Strategy or Compliance? Review of the Environmental, Social and Governance (ESG) Landscape

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley   +1 more source

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