Results 101 to 110 of about 6,968 (266)

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

Invisible Kitchens, Visible Values: Understanding Consumer Trust and Boundary Formation in Digital Food Experiences

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This research investigates how consumers establish trust in ghost kitchens, a rapidly growing digital service format that eliminates physical interaction and redefines the boundaries of food consumption. Despite their growing popularity, ghost kitchens present a paradox of trust, as the absence of physical premises and direct interaction ...
Trang Huong Pham, Adriel K. S. Sim, Chuyen Nguyen, Julien Psomas, Hoang Ngoc Hien   +4 more
wiley   +1 more source

Do ESG‐Related Managerial Capabilities Pay Off for SMEs? Evidence From the Small and Medium‐Sized Enterprise ESG Capability Measure (SM‐ESG)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi, Mónika Galambosné Tiszberger, Gábor Márkus, Ákos Tóth‐Pajor, Petra Putzer   +4 more
wiley   +1 more source

Scope 3 Carbon Emissions Assessment for Manufacturing SMEs

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat, Stephen Childe, Nick Golding, John Summerscales   +3 more
wiley   +1 more source

Learning About and Learning From Sustainability Alliances: How Do SMEs Develop Dynamic Capabilities?

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) develop sustainability capabilities by engaging in sustainability alliances. By combining perspectives on organisational learning theory and the dynamic capabilities framework, the research investigates how SMEs develop both networking and sustainability capabilities across ...
Raffaele Silvestri, Francesca Ceruti, Elisa Carloni, Anna Romagno   +3 more
wiley   +1 more source

The Relationship Between Board Diversity and Corporate Environmental Performance: A Meta‐Analysis

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The association between corporate governance mechanisms and corporate environmental performance has gained increasing academic engagement; however, existing empirical studies provide inconsistent results. This study aims at empirically summarizing the results of previous research on the relationship between different characteristics of board ...
My Hanh Doan, Paul Ludwig, Remmer Sassen, Luisa Altenburger   +3 more
wiley   +1 more source

Touring Tourism Enterprising : Mundane Practices of Tourism Development

, 2022
Tourism enterprises play a vital role in tourism development. This has inspired scholarly and policy interest in the workings of tourism enterprises, particularly the small enterprises that account for the majority. The heterogeneity of small enterprises presents challenging terrain for scholars and policymakers concerned to understand and manage ...
openaire   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

Innovation and market value. The Case of Tourism Enterprises

, 2016
In contemporary economics companies operate in a fast changing environment which forces them to adapt constantly. The never ending development seems to constitute the necessary condition for achieving the ultimate purpose of a company’s function - the maximization of shareholder wealth. Company value is the greatest overall measurement of its efficient
openaire   +2 more sources

Synergies and Trade‐Offs in Circular Economy and Community Development Nexus: Pathways to Local Sustainability

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent scholarship shows growing interest in the circular economy (CE) approach, which promotes resource‐efficient, community‐friendly activities. However, scientific evidence is still needed on the synergies and trade‐offs between CE and community development (CD).
Michael Odei Erdiaw‐Kwasie, Matthew Abunyewah, Kerstin Zander, Patrick Arhin, Amila Kasun Sampath Udage Kankanamge, Walter Leal Filho, Khorshed Alam   +6 more
wiley   +1 more source