Business Strategy and Development最新文献_第3页

The Mirage of Sustainable Development: The Impact of ISO 14001 Certification on Corporate Greenwashing 可持续发展的幻影：iso14001认证对企业“漂绿”的影响

IF 4.8

Business Strategy and Development Pub Date : 2025-04-23 DOI: 10.1002/bsd2.70112

Tianqi Wen, Yu Wang

引用次数: 0

Does Corporate Social Responsibility Improve Firm-Level Energy Efficiency? The Case of the Iron and Steel Industries in India 企业社会责任是否能提高企业层面的能源效率？以印度钢铁工业为例

IF 4.8

Business Strategy and Development Pub Date : 2025-04-21 DOI: 10.1002/bsd2.70110

Baikunthanath Sahoo, Krishna Malakar, Santosh Kumar Sahu

引用次数: 0

Environmental, Social, and Governance (ESG) Strategies for Driving Business Performance: Evidence From the Communication Services Industry in Asia 推动企业绩效的环境、社会和治理（ESG）战略：来自亚洲通信服务行业的证据

IF 4.8

Business Strategy and Development Pub Date : 2025-04-19 DOI: 10.1002/bsd2.70106

Valentina Tohang, Desi Adhariani, Evony Silvino Violita

{"title":"Environmental, Social, and Governance (ESG) Strategies for Driving Business Performance: Evidence From the Communication Services Industry in Asia","authors":"Valentina Tohang, Desi Adhariani, Evony Silvino Violita","doi":"10.1002/bsd2.70106","DOIUrl":"https://doi.org/10.1002/bsd2.70106","url":null,"abstract":"<div>\u0000 \u0000 <p>This study explores the intersection of business strategy and environmental, social, and governance (ESG) pillars within the communication sector. Previous research has primarily examined these elements in isolation, with limited emphasis on their integration within technology-driven industries. In addition, most studies on digital transformation rely on cross-sectional data, leaving a gap in longitudinal research. Addressing these gaps, this study analyzes Asian digital companies, investigating how business strategy influences ESG performance, which in turn, mediates business performance. Findings indicate that business strategy positively impacts ESG performance, ultimately enhancing overall business performance. This research highlights the importance of aligning business strategy with sustainable development in the communication sector. By focusing on longitudinal insights and industry-specific implications, this study contributes to both academic literature and corporate practice. However, the study's regional scope may limit its generalizability. These findings reinforce the strategic advantages of embedding ESG principles within business frameworks, particularly in technology-intensive industries.</p>\u0000 </div>","PeriodicalId":36531,"journal":{"name":"Business Strategy and Development","volume":"8 2","pages":""},"PeriodicalIF":4.8,"publicationDate":"2025-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143849104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Global Stakeholders and Climate Transparency: Exploring National Governance in ASEAN-5 全球利益相关者与气候透明度：探索东盟五国的国家治理

IF 4.8

Business Strategy and Development Pub Date : 2025-04-14 DOI: 10.1002/bsd2.70109

Ratieh Widhiastuti, Abdul Rohman, Puji Harto

{"title":"Global Stakeholders and Climate Transparency: Exploring National Governance in ASEAN-5","authors":"Ratieh Widhiastuti, Abdul Rohman, Puji Harto","doi":"10.1002/bsd2.70109","DOIUrl":"https://doi.org/10.1002/bsd2.70109","url":null,"abstract":"<div>\u0000 \u0000 <p>Since climate change has emerged as one of the world's most urgent issues, businesses are under more pressure to make their environmentally friendly operations more transparent. The purpose of this study is to investigate the effect of foreign ownership on climate change disclosure and the role of national governance as a moderating variable. The study was conducted on banking companies in ASEAN-5 countries, namely 305 bank year observations during 2018–2022. Under the legitimacy theory framework, this study found that foreign ownership has a negative effect on climate change disclosure. The study also found that the voice of accountability, governance effectiveness, and regulatory quality weaken the negative effect of foreign ownership on climate change disclosure. The findings recommend that increasing public engagement, regulatory quality, and implementation are more impactful on corporate climate change disclosure than merely maintaining political stability and corruption control. These findings highlight the important role of strong national governance in promoting corporate disclosure and discouraging unethical practices related to environmental disclosure. These findings have been confirmed through robustness tests, such as the monotonic test and heckman two-stage.</p>\u0000 </div>","PeriodicalId":36531,"journal":{"name":"Business Strategy and Development","volume":"8 2","pages":""},"PeriodicalIF":4.8,"publicationDate":"2025-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143831203","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do Indonesian Carbon-Sensitive Companies Use Carbon Disclosure to Maintain Good Relationships With Primary Stakeholders? 印尼碳敏感公司是否利用碳信息披露与主要利益相关者保持良好关系？

IF 4.8

Business Strategy and Development Pub Date : 2025-04-14 DOI: 10.1002/bsd2.70108

Aditya Pandu Wicaksono, Muhammad Fadhly Rizky Octavio

引用次数: 0

Evolution of Corporate Accountability for Biodiversity Reporting. Do Stakeholder Capitalism and Institutional Context Matter? A Bibliometric Analysis 企业生物多样性报告责任的演变。利益相关者资本主义和制度背景重要吗？文献计量学分析

IF 4.8

Business Strategy and Development Pub Date : 2025-04-12 DOI: 10.1002/bsd2.70095

Mohamed Toukabri, Maher Toukabri

{"title":"Evolution of Corporate Accountability for Biodiversity Reporting. Do Stakeholder Capitalism and Institutional Context Matter? A Bibliometric Analysis","authors":"Mohamed Toukabri, Maher Toukabri","doi":"10.1002/bsd2.70095","DOIUrl":"https://doi.org/10.1002/bsd2.70095","url":null,"abstract":"<div>\u0000 \u0000 <p>This article aims to systematize and structure research on biodiversity accounting. We identify the main current areas and dynamics of biodiversity accounting. Therefore, we explore how stakeholder capitalism can contribute to corporate commitments to biodiversity conservation. We also examine how the institutional context plays a role in these commitments. Finally, we analyze how these factors can contribute to global governance to achieve SDGs 14 and 15. We used a mixed-methods analysis by research synthesis. A bibliometric analysis was performed following the PRISMA (Preferred Reporting Items for Systematic Review and Meta-Analyses) protocol to search and select scientific contributions to be analyzed. Citation analysis is used to map current research fronts. In addition, a bibliographic coupling is performed to identify connection networks in the current literature. We review a sample of 163 studies from the Academic Journal Guide (AJG). We identify research activities on biodiversity accounting between 1993 and early 2023. We used BibExcel and Gephi software packages to perform a scientific mapping analysis based on co-word bibliographic networks. The R package Bibliometrix is used to perform an algorithmic historiography. The empirical results show the current state of the art on biodiversity accounting and suggest new research trends. Our results are also intuitive, as biodiversity conservation accounting is undoubtedly at the center of global policy discussions. We find from this meta-analysis that differences in biodiversity accounting practices are due to the wide variety of institutions that have become entrenched over time. This article enriches the current state of the art. It also identifies important themes in the biodiversity accounting literature. This offers valuable theoretical and practical perspectives.</p>\u0000 </div>","PeriodicalId":36531,"journal":{"name":"Business Strategy and Development","volume":"8 2","pages":""},"PeriodicalIF":4.8,"publicationDate":"2025-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143822120","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Buy It Now or Let It Perish Into Sustainability Holons—The Ghost in Retailers' Food Waste Machines: Sustainable Development Perspectives 要么现在就买，要么就让它消失在可持续性的幻象中——零售商的食品垃圾机器里的幽灵：可持续发展的视角

IF 4.8

Business Strategy and Development Pub Date : 2025-04-10 DOI: 10.1002/bsd2.70107

Leila Rahnama, Azita Dehnad, Ralf Wagner, Mohammed Salem, Agnieszka Kabalska

{"title":"Buy It Now or Let It Perish Into Sustainability Holons—The Ghost in Retailers' Food Waste Machines: Sustainable Development Perspectives","authors":"Leila Rahnama, Azita Dehnad, Ralf Wagner, Mohammed Salem, Agnieszka Kabalska","doi":"10.1002/bsd2.70107","DOIUrl":"https://doi.org/10.1002/bsd2.70107","url":null,"abstract":"<p>This study examines the consumer response to (1) pricing and discounts, (2) packaging design, and (3) sustainability-enhancing technology and apps on special offers before the maximum shelf life expires. A survey of 303 consumers currently living in Germany supports the relevance of these factors. Consumer attitudes toward sustainability moderate the relationship of pricing and discounts as well as that of technology and apps to consumer responses. Most notably, by consolidating identifying factors influencing food waste at the retail level and the influence of consumer behavior and attitudes toward sustainability into a holon flux, we introduce the concept of sustainability holons embedded in the context of feedback loops and food waste, taking the sustainable development perspectives. The study's exploration of holons and holon flux highlights the need for future research to focus on varying levels of granularity in divergent industries, which could enhance the precision and applicability of sustainability holons in diverse cultural and business contexts and strengthen stakeholder engagement.</p>","PeriodicalId":36531,"journal":{"name":"Business Strategy and Development","volume":"8 2","pages":""},"PeriodicalIF":4.8,"publicationDate":"2025-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/bsd2.70107","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143809561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Evaluating the Efficiency and Sustainability of Domestic and Foreign Banks in Tanzania: Insights From the Digital Transformation Era 评估坦桑尼亚国内外银行的效率和可持续性：来自数字化转型时代的见解

IF 4.8

Business Strategy and Development Pub Date : 2025-04-10 DOI: 10.1002/bsd2.70092

Zawadi Ally

{"title":"Evaluating the Efficiency and Sustainability of Domestic and Foreign Banks in Tanzania: Insights From the Digital Transformation Era","authors":"Zawadi Ally","doi":"10.1002/bsd2.70092","DOIUrl":"https://doi.org/10.1002/bsd2.70092","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the efficiency and sustainability of domestic and foreign banks in Tanzania from 2014 to 2023. Employing Data Envelopment Analysis (DEA) with bootstrapped DEA for efficiency assessment and fractional logit regression to identify key determinants, the study provides a robust empirical evaluation of banking performance. The findings reveal that foreign banks demonstrate higher efficiency levels than domestic banks, with mean CCR and BCC scores of 92.2% and 93.6%, respectively, compared to 80.7% and 85.4% for domestic banks. Bootstrapped DEA results indicate that traditional DEA marginally overestimates efficiency levels, yet foreign banks maintain superior performance even after bias correction. The Mann–Whitney <i>U</i> test confirms statistically significant differences in efficiency scores (<i>p</i> < 0.05), supporting the hypothesis that foreign banks operate more efficiently. Fractional logit regression results further reveal that bank size, capital adequacy, and digital adoption positively influence efficiency, whereas asset quality and operational costs exert a negative impact. This study contributes to the resource-based theory, X-efficiency theory, and the theory of technological diffusion by demonstrating how digital transformation enhances efficiency and sustainability. From a practical perspective, the findings offer valuable insights for policymakers, regulators, and banking institutions on optimizing digital banking strategies to improve efficiency and long-term sustainability. By integrating empirical rigor with theoretical depth, this study provides a comprehensive framework for assessing banking performance in developing economies amid digital transformation.</p>\u0000 </div>","PeriodicalId":36531,"journal":{"name":"Business Strategy and Development","volume":"8 2","pages":""},"PeriodicalIF":4.8,"publicationDate":"2025-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143818456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate Social Responsibility and SME Growth: The Moderating Effects of Collaborative and Control Cultures in China 企业社会责任与中小企业成长：协作文化与控制文化的调节作用

IF 4.8

Business Strategy and Development Pub Date : 2025-04-04 DOI: 10.1002/bsd2.70103

Wanze Li, Zaini Embong, Norman Mohd Saleh, Maizatulakma Abdullah

引用次数: 0

Correction to “Gender Diversity and Environmental, Social, and Governance: Unlocking Solutions to Corporate Risk” 更正“性别多样性与环境、社会和治理：解锁企业风险的解决方案”

IF 4.8

Business Strategy and Development Pub Date : 2025-04-02 DOI: 10.1002/bsd2.70105

引用次数: 0