Results 91 to 100 of about 55,967 (217)

Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley   +1 more source

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

FORWARD: Dataset of a forwarder operating in rough terrain. [PDF]

open access: yesData Brief
Lundbäck M   +10 more
europepmc   +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

A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley   +1 more source

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram   +2 more
wiley   +1 more source

The Moral Manager in the Market: How CFOs' Ethical Intelligence Drives ESG Investment in Emerging Economies' Dual Markets

open access: yesBusiness 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

Home - About - Disclaimer - Privacy