Results 151 to 160 of about 14,846 (260)

Compliance Without Transformation: A Systematic Review of Means‐Ends Decoupling in EPR and Implications for UK Packaging Reform

Business Strategy and the Environment, EarlyView.
ABSTRACT Extended producer responsibility (EPR) has been widely adopted across European circular economy governance yet three decades of implementation reveal a persistent and underexplained gap between formal compliance and upstream environmental outcomes.
Cedric Marvin Nkiko, Ken Kaweesa
wiley   +1 more source

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

Business Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping, Amr ElAlfy, Jeffrey Wilson, Olaf Weber   +3 more
wiley   +1 more source

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

Business Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang, Chante Jian Ding, Abdullahi D. Ahmed   +2 more
wiley   +1 more source

Unlocking the Relationship Between Corporate Environmental Performance and Financial Outcomes Under National Environmental Policy Framework: Panel Evidence From China

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP) under China's evolving environmental policy regime. Using a panel dataset of 1,312 Chinese A‐share listed firms from 2010 to 2023, we find a significant negative association between CEP and CFP.
Lei Zhang, Murugesh Arunachalam, Zhuoan Feng   +2 more
wiley   +1 more source

Guided Toward Equity: Communities of Practice and Organizational Change in Community Colleges

New Directions for Community Colleges, EarlyView.
ABSTRACT Although community colleges advance equity by providing opportunities for marginalized students to pursue higher education, barriers to earning credentials remain, particularly for students of color. Higher education stakeholders are investing in “equity work” as organizations take responsibility for ensuring equitable outcomes.
Karin Yndestad, Johanna S. Quinn, Rachel C. Feldman   +2 more
wiley   +1 more source

Rethinking Goods and Services Tax (GST) and Academic Research in India. [PDF]

Cureus
Kandi V.
europepmc   +1 more source

Techno‐Economic Assessment of Biomethane and Biohydrogen Production From Victorian Wheat Straw

Carbon Energy, EarlyView.
Techno‐economic assessment of biomethane and biohydrogen production from Victorian wheat straw. Off‐grid renewable photovoltaic energy with a price down to 0.95 ¢/kWh was applied. Both approaches can make positive profits and negative carbon footprints.
Shuanglong Tan, Ross Swinbourn, Rui Zhang, Yunxia Yang, Xiaojuan Hao, Huile Jin, Chao'en Li, Feng Wang   +7 more
wiley   +1 more source

Government attention allocation in promoting strategic emerging industries in China's less-developed central region: A policy text analysis of Shanxi province. [PDF]

PLoS One
Li X.
europepmc   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Securing Somalia's health: leveraging sin tax revenues to drive universal health coverage and financial protection for lifesaving care in Somalia's health system-scoping review. [PDF]

Health Econ Rev
Hussein SA, Osman MM, Abdullahi YB, Hassan MM, Ahmed AI, Ahmed NI, Hassan YSA, Hussein AA, Adem R, Ibrahim AM, Abdi YH, Ali AN, Mohamed AH, Tahlil AA, Bashir SG, Abdi MS, Mohamud KH, Hassan AM, Ali MA, Yusuf MF, Hussein AA, Hassan MS, Osman WA.   +22 more
europepmc   +1 more source