Results 191 to 200 of about 1,354 (288)

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

open access: yesBusiness 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

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

Bridging Academic Research and Business Practices at the Crossroad of Circular Economy and the SDGs

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The global shift toward sustainability has amplified interest in the Circular Economy, which aims to optimize resource use and minimize waste. In parallel, the Sustainable Development Goals (SDGs) provide a universal framework for addressing social, environmental, and economic challenges.
Corentin Juin, Andrea Nicolodi
wiley   +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

The Role of Transition Intermediaries as Capability Builders for Adopting Radical Innovation in Incumbent Firms: The Case of the UK Energy Supply Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Transition intermediaries play a pivotal role in configuring networks aligning the interests of stakeholders to achieve sustainable goals. However, the transition literature has paid little attention to the influence intermediaries can have in strengthening organisational capabilities. Especially in sectors that are slow to change, such as the
Horacio Gonzalez   +2 more
wiley   +1 more source

An Indicator‐Based Decision Framework for Circular Bioeconomy Transition in the Steel Industry: Integrating Multiphase Learning and Cooperative Game Modelling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari   +2 more
wiley   +1 more source

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