Results 151 to 160 of about 7,723 (252)
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Sustainability Debt: A Metaphor to Support Sustainability Design Decisions
Sustainability, the capacity to endure, is fundamental for the societies on our planet. Despite its increasing recognition in software engineering, it remains difficult to assess the delayed systemic effects of decisions taken in requirements engineering
Penzenstadler, Birgit +7 more
core
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
A note on the optimum composition of public debt: reflections on the Brazilian case
Economia Aplicada, 2000 This note surveys, in a non-technical manner, the considerations brought up by the economic literature concerning optimal public debt composition and focuses in applied issues of the theory. According to the literature, the public debt manager must bear
Ilan Goldfajn, Áureo de Paula
doaj
Exploring Process Debt in Large-Scale Agile Software Development For Secure Telecom Solutions
Background: Agile methodologies emphasise iterative development, customer collaboration, and flexibility in software development. However, challenges arise when agile practices are adoptedin larger projects.
Saeeda, Hina, +2 more
core +1 more source
Business 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
Companies such as OpenAI and other tech start-ups often pass on “technical debt” to consumers—that is, they roll out undertested software so that users can discover errors and problems.
Vee, Annette
core +1 more source
Business 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
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates whether, under what conditions, and how community development—conceived as a form of engagement with secondary stakeholders—affects firms' emissions performance. Specifically, we examine the moderating role of Environmental Management Teams (EMTs) and the mediating role of product responsibility capability.
Misagh Tasavori +2 more
wiley +1 more source