Results 211 to 220 of about 84,553 (305)

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei   +1 more
wiley   +1 more source

Bridging Academic Research and Business Practices at the Crossroad of Circular Economy and the SDGs

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The global shift toward sustainability has amplified interest in the Circular Economy, which aims to optimize resource use and minimize waste. In parallel, the Sustainable Development Goals (SDGs) provide a universal framework for addressing social, environmental, and economic challenges.
Corentin Juin, Andrea Nicolodi
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

An Indicator‐Based Decision Framework for Circular Bioeconomy Transition in the Steel Industry: Integrating Multiphase Learning and Cooperative Game Modelling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari   +2 more
wiley   +1 more source

Frugal Innovation as a Strategic Mechanism Linking Learning, International Growth Orientation, and Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how international growth orientation and organizational learning capability jointly influence frugal innovation and organizational performance. Survey data were collected from 342 manufacturing firms in Santa Catarina (Southern Brazil) and analyzed using partial least squares structural equation modeling and multigroup ...
Júlia Quintino Sant'Ana   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy