Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we ...
Alessandra Rigolini +2 more
wiley +1 more source
Cross-dimensional cultural identity: a multi-dimensional empirical investigation of VTuber audience behavior through the lens of theory of planned behavior. [PDF]
Front PsycholChang YM, Wu J, Hu YX, Chen SC.
europepmc +1 more source
Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk
Business Strategy and the Environment, EarlyView.ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini +2 more
wiley +1 more source
Development and validation of an educational comic book on healthy eating in early childhood. [PDF]
J Nutr SciSoares CC +3 more
europepmc +1 more source
Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran +3 more
wiley +1 more source
Impacts of a Knowledge Mobilization Campaign for Carer-Inclusive Workplace Tools in Canada: Knowledge-to-Action Design Study. [PDF]
JMIR Form ResChmiel B, Williams A, Pithia H.
europepmc +1 more source
Business 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
"Help us focus, please!": Designing PowerPoint slides to hold attention in the age of AI tools and Instagram reels. [PDF]
Indian J PsychiatryAmeen S.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia +4 more
wiley +1 more source
Decoding the perceived value of Wushu short videos and its influencing factors: an interpretable machine learning analysis based on TikTok videos. [PDF]
Front Sports Act LivingChen Y, Wu H, Xiang S.
europepmc +1 more source