Results 151 to 160 of about 925,386 (216)
Do Commodity Prices and Energy Markets Drive Asymmetric Volatility in Biodiversity Finance?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines symmetric and asymmetric volatility spillovers among biodiversity finance, commodity prices, and energy markets using daily data from 2019 to 2025. We apply the Diebold–Yilmaz time–domain connectedness model, Baruník–Křehlík frequency–domain decomposition, and an asymmetric spillover framework.
Ijaz Younis +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux +3 more
wiley +1 more source
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
Internal Drivers of Circular Economy: The Role of Quality Management and Digitalization
Business Strategy and the Environment, EarlyView.ABSTRACT The implementation by organizations of environmental practices related to circular economy can play a key role in helping solve important environmental problems such as climate change, pollution, and overconsumption of natural resources. A relevant theoretical and practical research topic is to study the role of internal determinants that can ...
Juan José Tarí +4 more
wiley +1 more source
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 +3 more
wiley +1 more source
Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure ...
Xintao Li, Binh Bui, Thanh Phan
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although prior studies show that overall product environmental sustainability enhances consumer value perceptions, it remains unclear how consumers interpret environmental sustainability signals across phases of the life cycle assessment process.
Yingfei Hu +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The apparel and footwear (A&F) industry accounts for up to 10% of global greenhouse gas emissions, much of it arising from supplier activities. While leading brands increasingly commit to science‐based targets (SBTs), formal engagement with the Science‐Based Targets initiative (SBTi) remains limited among suppliers, especially in key sourcing ...
Ryan Meintjes, Laurence L. Delina
wiley +1 more source
Organizational Growth Reconsidered: A Systems‐Based Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT Recent years have witnessed a significant increase in post‐ and degrowth research, which explores the social and ecological consequences of, and alternatives to, economic growth. To date, however, the debate has primarily occurred at the macroeconomic level, leaving a gap in our understanding of the role of organizational growth in a post ...
Swantje Freund +2 more
wiley +1 more source