Results 151 to 160 of about 5,670 (261)

Operationalizing Circular Supply Chain Management: Scale Development and Empirical Validation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study addresses the conceptual fragmentation and the lack of a measurement tool in circular supply chain management (CSCM), a field in which confusion with traditional sustainability strategies limits operational progress. The objective is to develop and validate a measurement instrument capable of capturing the transition toward the ...
José Moyano‐Fuentes   +5 more
wiley   +1 more source

Methodological Pathways for Circular Economy in Energy and Environmental Studies: A Structured Review Toward Sustainable Development

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The circular economy (CE) has become a major focus in energy and environmental (E&E) research, as it helps advance sustainable development, improve resource efficiency and alleviate environmental pressure. Even so, the literature is still fragmented, particularly in the CE themes it explores, the levels of analysis it adopts and the methods ...
Jahira Debbarma   +2 more
wiley   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

Strategic ESG Priorities and Materiality Assessments: Evidence From Hong Kong Listed Fashion and Textile Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly rely on ESG materiality assessments to prioritise sustainability issues under heightened stakeholder scrutiny. Yet the strategic consequences of materiality beyond firm‐level disclosure remain underexplored. This study examines how materiality assessments shape ESG prioritisation at the industry level using sustainability ...
Shiqi Mai   +3 more
wiley   +1 more source

Journey to Net‐Zero and Investment in Renewable Energy: Evidence From Developed and Developing Countries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how geopolitical risk, high‐technology exports and the Paris Agreement shape investment in renewable energy across developed and developing economies. Drawing on structural contingency theory, we conceptualise renewable energy investment as a country‐level response to external contingencies and analyse a global panel of 100
Tianqi Luo   +5 more
wiley   +1 more source

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