Results 151 to 160 of about 1,218,195 (264)

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto, Kathy Ning Shen   +1 more
wiley   +1 more source

Climate Change, Strategic Orientation, and Green Innovation: Unpacking External and Internal Drivers in Competitive Contexts

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly face political and societal pressures to pursue green strategies and sustainable innovation amid escalating climate change disruptions. Drawing upon contingency theory, institutional theory, and the natural resource‐based view, this article examines external (stakeholder pressures) and internal (environmental culture ...
Maria Vincenza Ciasullo, Miriana Ferrara, Weng Marc Lim   +2 more
wiley   +1 more source

Investigation of Eco-Friendly HPAM Polymer Performance and Feasibility for Late-Life EOR in Small, Mature, Waxy Oil Reservoir: A Case Study in Maesoon Oilfield, Thailand. [PDF]

ACS Omega
Charoentanaworakun C, Silla B, Paphatchonchaiyakorn J, Aorak N, Aiemla-Or S.   +4 more
europepmc   +1 more source

Biodiversity Strategies in Action—Empirical Evidence From the Food Value Chain

Business Strategy and the Environment, EarlyView.
ABSTRACT There is an increasing need for better understanding of firm activities that contribute to biodiversity preservation. Panwar, Ober, and Pinkse offer a valuable typology of corporate biodiversity protection strategies based on temporal and spatial dimensions, namely, the preloss (proactive) strategies of conservation and compensation, and the ...
Joanna Scott‐Kennel, Sini Laari, Asta Salmi   +2 more
wiley   +1 more source

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

Macro-Meso-Micro Cross-Scale Correlation of Rheological Evolution in Waxy Crude Oil Emulsions under Dynamic Cooling Conditions. [PDF]

ACS Omega
Dong H, Zhang J, Wang S, Zhao J.
europepmc   +1 more source

Consumers Behavior and Awareness on Packaging Waste Management for Circular Economy: Theoretical vs. Empirical Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Transition of consumption models towards a circular economy is fundamental, particularly in the food packaging sector, which generates a high proportion of waste. In this context, consumers play a fundamental role, especially at the domestic level through separate waste collection, to limit the use of virgin materials and facilitate the reuse ...
Maria Vittoria Rizzo, Roberta Stefanini, Lisa Orza, Francesca Pezzani   +3 more
wiley   +1 more source

Rheological Yield Behavior of Qinghai Gelled Crude Oil Under Multiple Loading Modes: Creep, Ramp, Step, and Continuous Shear. [PDF]

ACS Omega
Lin M, Shi J, Feng Y, Niu Y.
europepmc   +1 more source

Responsible Leadership for Sustainable Agritourism: A Multilevel Causal Mechanism Analysis and the Facilitating Roles of Social Capital

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the causal mechanisms by which responsible leadership (RL) promotes sustainable agritourism development in the Mekong Delta, Vietnam. Using focus groups and multiple case studies across five exemplary agritourism operations, we examine how RL operates across multiple levels to influence sustainable agritourism outcomes.
Giang N. T. Nguyen, Heidi Wechtler
wiley   +1 more source