Results 11 to 20 of about 188 (142)

Firms' Green Responses to Environmental Regulations: A Three‐Dimensional Concurrent Engineering Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates companies' responses to energy efficiency policies, focusing on mandatory and voluntary regulations that create a complex landscape for businesses to navigate. Using a sample of 1473 firms across 29 European countries (2002–2018), we explore the impact of legislation on green redesign—operationalized through ...
Thomas Alexopoulos, Dimitra Kalaitzi, Giorgos Papagiannakis, Konstantina Spanaki   +3 more
wiley   +1 more source

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

Beyond Carbon: Corporate Environmental Performance Across Multiple Domains

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley   +1 more source

Re‐Ontologizing Leadership Identity for Sustainable Business: Embedding Leaders' Decarbonization Competences in Bahrain's Sunset Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The lag in embedding leaders' decarbonization competences into sunset industry businesses (oil, gas, and petroleum), particularly in Middle Eastern hydrocarbon economies, poses an existential environmental and institutional challenge. In many such contexts, leaders' decarbonization competences remain subordinated to resource utilization and ...
John Mendy, Nawaf Husain Al Ghanem, Qile He, Ashley Braganza   +3 more
wiley   +1 more source

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

Business 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, Magnum M. L. Lam, Christina W. Y. Wong, Calvin Y. M. Lam   +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, Terri Trireksani, Hadrian Geri Djajadikerta   +2 more
wiley   +1 more source

A Typology of Corporate Actions for a Nature‐Positive Future

Business Strategy and the Environment, EarlyView.
ABSTRACT Achieving the global goal of halting and reversing biodiversity loss requires a step up in corporate action and accountability. This includes addressing indirect, diffuse or historical impacts on nature across the value chain—forming a complex landscape of potential actions for businesses as they develop their corporate nature strategy.
Ashley H. Y. Bang, Thomas B. White, Leon Bennun, Hollie Booth, Talitha Bromwich, Joseph W. Bull, Éilish Farrelly, Rachel N. Martin, E. J. Milner‐Gulland, Malcolm Starkey, Laura J. Sonter   +10 more
wiley   +1 more source

How National Culture Shapes the Relationship Between Board Gender Diversity and Environmental Performance: Evidence From Developed Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the moderating role of Hofstede's cultural dimensions on the relationship between board gender diversity and corporate environmental performance, including its components (resource use, emissions management, environmental innovations), across publicly listed companies headquartered in 32 developed economies.
Filip Hampl, Dagmar Vágnerová Linnertová   +1 more
wiley   +1 more source

Unlocking the Relationship Between Corporate Environmental Performance and Financial Outcomes Under National Environmental Policy Framework: Panel Evidence From China

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP) under China's evolving environmental policy regime. Using a panel dataset of 1,312 Chinese A‐share listed firms from 2010 to 2023, we find a significant negative association between CEP and CFP.
Lei Zhang, Murugesh Arunachalam, Zhuoan Feng   +2 more
wiley   +1 more source