Results 101 to 110 of about 634,834 (291)
Business 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
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Business 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
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Food Waste Applications Beyond the West: Archetypes and Insights From China
Business 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
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Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Green finance (GF) has emerged as a key policy instrument for advancing the circular economy (CE), yet its impact varies considerably across OECD countries. Existing research has not sufficiently examined how institutional, technological, and cultural contexts shape this relationship.
Mohammed Ibrahim Gariba +5 more
wiley +1 more source
Climate Change Exposure and Firms' Biodiversity Impact Reduction Strategy
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how climate change exposure shapes long‐run biodiversity disclosure strategies, for instance, by informing efforts to reduce biodiversity impacts and by contributing to the existing environment and strategy literature in various ways. First, this paper adds insight into horizon issues related to climate change and shows
Post Raj Pokharel
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EXCISES HARMONIZATION IN THE CONTEXT OF ECONOMIC CRISIS IN ROMANIA [PDF]
Annals of the University of Oradea: Economic Science, 2010 This article tries to present the major aspects concerning the excise harmonization in the context of economic crisis in Romania. The paper realizes an analysis of the harmonization steps in the European space underlining the current situation when the ...
Chirculescu Maria Felicia +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable consumption (SC) has become a critical pillar in advancing the United Nations Sustainable Development Goals (SDGs). This study delves into the interdisciplinary literature on SC and the SDGs to develop a comprehensive framework.
Guneet Chawla +4 more
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Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò +3 more
wiley +1 more source
Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +3 more
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