Results 151 to 160 of about 7,359,221 (290)

The Three Musketeers of Coevolutionary Circular Design

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition from a linear to a circular economy necessitates systemic changes in product design, data sharing, and material flows. Applying a coevolutionary framework, this study shows how these three dimensions interact dynamically in circular economy transitions.
Katia Picaud‐Bello, Hervé Legenvre
wiley   +1 more source

From ESG to Biodiversity: Decoupling and Its Asymmetries as a Source of Biodiversity Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While environmental, social and governance (ESG) research has extensively documented the risks stemming from disclosure and performance gaps, the growing demand for biodiversity reporting raises concerns that analogous inconsistencies may amplify corporations' exposure to biodiversity risk.
Etienne Develay, Nader S. Virk
wiley   +1 more source

Digitalization and Environmental, Social, and Governance Reporting: Evidence from the US Banking Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the relation between digitalization and environmental, social, and governance (ESG) reporting using a sample of listed US banks from 2010 to 2022. Our study is based on a two‐step theoretical framework, building on voluntary disclosure and signaling theory: First, we expect and find technological progress to enhance internal ...
Sebastian J. Schmid, Vanessa Flagmeier
wiley   +1 more source

Beyond knowledge sharing: Withholding knowledge at work

open access: yes
BEYOND KNOWLEDGE SHARING: WITHHOLDING KNOWLEDGE AT WORK Beyond knowledge sharing: Withholding knowledge at work (-
Martocchio, Joseph J.   +6 more
core   +1 more source

Spirituality and Religiosity in End-of-Life Decision-Making in Intensive Care Units: A Systematic Review of Preferences, Ethical Framing, and Meaning-Making. [PDF]

open access: yesCureus
Apostolakis DG   +8 more
europepmc   +1 more source

Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks   +2 more
wiley   +1 more source

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass   +3 more
wiley   +1 more source

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