Results 111 to 120 of about 2,407 (254)

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos   +3 more
wiley   +1 more source

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo   +2 more
wiley   +1 more source

Sustainable Development Goals' Discourse in the Accounting and Business Literature: A Rhetorical Lens

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The role of academia in shaping the Sustainable Development Goals (SDGs) remains insufficiently understood. This study examines how SDG discourse is constructed within accounting and business research by integrating bibliometric analysis with a systematic review of 731 peer‐reviewed articles published between 2020 and 2024.
Silvia Panfilo   +2 more
wiley   +1 more source

Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra   +2 more
wiley   +1 more source

Clusters, Global Value Chains, and the Business Environment: A Hierarchy of Institutional Influence on Small and Medium Enterprise Sustainability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Small and medium enterprises (SMEs) dominate the global business landscape, making their sustainability efforts crucial. Yet little is known about how institutional contexts shape these practices. Using Institutional Theory, we compare the influence of cluster membership (CM), global value chain (GVC) membership, and the organizational ...
Barbara Caemmerer   +2 more
wiley   +1 more source

Beyond Reporting: The Integration of Climate Change and Biodiversity Into Business Strategies and Governance Structures of Swedish Firms and Financial Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses how large Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures. Using unique 2022 and 2023 survey data and logistic probability models, we examine how internal and external factors shape early responses to the EU Taxonomy and the CSRD ...
Fredrik N. G. Andersson   +1 more
wiley   +1 more source

Asset Redeployability and Biodiversity Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan   +2 more
wiley   +1 more source

Kwantyfikacja i analiza rozwoju zrównoważonej mobilności miejskiej w wybranych krajach UE z wykorzystaniem miary agregatowej

open access: yesActa Universitatis Lodziensis. Folia Oeconomica
W artykule dokonano kwantyfikacji i oceny stopnia rozwoju zrównoważonej (zielonej) mobilności miejskiej w wybranych krajach Unii Europejskiej. W tym celu skonstruowano kluczowe wskaźniki opisujące poszczególne obszary zielonego transportu w latach 2011 ...
Elżbieta Antczak, Łukasz Wiaderny
doaj   +1 more source

Policy and Market Mechanisms for Sustainable Finance: A Systematic Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable finance has emerged as a critical instrument for addressing the dual challenges of climate change and sustainable development. Nonetheless, a substantial financing gap persists, while the concept remains under‐theorized without a universally accepted definition, and empirical evidence of its effectiveness remains inconsistent and ...
Jihyung Joo, Byounguk Keum, Taewoo Roh
wiley   +1 more source

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