Business Strategy and The Environment最新文献_第4页

Does National Culture Drive the Value Relevance of Nonfinancial Disclosure? 民族文化驱动非财务信息披露的价值相关性吗？

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-24 DOI: 10.1002/bse.4306

Raffaela Casciello, Marco Maffei, Annamaria Zampella

引用次数: 0

The Impact of National Cultural Dimensions on Corporate Environmental, Social and Governance Disclosure: Evidence From Social Media Practices 国家文化维度对企业环境、社会和治理披露的影响：来自社交媒体实践的证据

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-22 DOI: 10.1002/bse.4304

Giuseppe Nicolo, Lukasz Bryl, Diana Ferullo

{"title":"The Impact of National Cultural Dimensions on Corporate Environmental, Social and Governance Disclosure: Evidence From Social Media Practices","authors":"Giuseppe Nicolo, Lukasz Bryl, Diana Ferullo","doi":"10.1002/bse.4304","DOIUrl":"https://doi.org/10.1002/bse.4304","url":null,"abstract":"This study intends to bridge an important research gap in the existing literature by extending academic knowledge on the relationship between national cultural dimensions and corporate environmental, social and governance (ESG) disclosure practices via social media. To this end, this study relies upon a sample of 96 of the world's largest companies from the Fortune Global 500 list over the 2018–2020 period. A dictionary‐based content analysis was conducted on a total of 122,739 tweets extracted from the official Twitter accounts of sampled companies to identify and codify those containing ESG themes according to a glossary created on the basis of the Bloomberg ESG Index. Accordingly, several panel regression models were estimated to examine the influence of national culture represented by the six Hofstede's cultural dimensions, namely, power distance (PD), individualism (IDV), masculinity (MAS), uncertainty avoidance (UA), long‐term orientation (LTO) and indulgence (IND), and the level of ESG disclosure provided by sampled companies via Twitter. The study's findings reveal that companies operating in countries with less power distance are more likely to disclose ESG information via Twitter. Also, companies from countries with individualist and masculine cultures tend to provide more ESG disclosure via Twitter.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"15 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143857748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate Governance and Impact on Eco‐Efficiency: A Comparative Empirical Analysis on European Union and United States Listed Companies 公司治理及其对生态效率的影响：欧盟和美国上市公司的比较实证分析

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-22 DOI: 10.1002/bse.4308

Pasquale Latella, Donato Morea, Giovanni Baldissarro, Gianpaolo Iazzolino, Stefania Veltri, Elisa Farinelli

{"title":"Corporate Governance and Impact on Eco‐Efficiency: A Comparative Empirical Analysis on European Union and United States Listed Companies","authors":"Pasquale Latella, Donato Morea, Giovanni Baldissarro, Gianpaolo Iazzolino, Stefania Veltri, Elisa Farinelli","doi":"10.1002/bse.4308","DOIUrl":"https://doi.org/10.1002/bse.4308","url":null,"abstract":"This study investigates the governance drivers of a firm's eco‐efficiency. We measure eco‐efficiency using data envelopment analysis (DEA), emphasizing efficiency measures aimed at minimizing inputs and ensuring constant returns to scale (CRS model). The governance variables considered within the study include board size, board independence, frequency of board meetings, and board gender diversity. Specifically, we examine the impact of board effectiveness, as determined by its size, level of independence, and frequency of its meetings, as well as sustainable governance, as proxied with board gender diversity. Our analysis covers two geographical contexts, Europe and the USA, to identify potential disparities between the environmentally regulated (Europe) and non‐regulated (USA) environments. Employing a beta regression model, we show that board effectiveness positively affects European firms' eco‐efficiency, while no impact is found on the sample of US firms. For what concerns board gender diversity, we provide evidence of a positive impact on eco‐efficiency for both samples. As for practical implications, our results identify the factors, which allow to achieve environmental efficiency while maintaining economic efficiency. Our results suggest that in highly regulated contexts, specific board characteristics improve board effectiveness and drive impactful, sustainable outcomes in their environmental efforts. Instead, within less‐regulated contexts, strengthening director responsibilities for environmental outcomes could lead boards to proactively engage in sustainability issues.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"7 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143862171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Credit Risk Assessment From a Strategic Sustainability Perspective: The Case of the Nordic Banking Sector 战略可持续性视角下的信用风险评估：以北欧银行业为例

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-22 DOI: 10.1002/bse.4310

Jesko Schulte, Emma Bäckman, Vincenzo Giunta, Monica Salirwe

引用次数: 0

Sustainable Decision‐Making in SMEs of the Textile Industry: Integrating Methodologies, Practices, and Barriers 纺织业中小企业的可持续决策：整合方法、实践和障碍

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-22 DOI: 10.1002/bse.4295

Israel Naranjo, Rocío de la Torre, Andres Boza

{"title":"Sustainable Decision‐Making in SMEs of the Textile Industry: Integrating Methodologies, Practices, and Barriers","authors":"Israel Naranjo, Rocío de la Torre, Andres Boza","doi":"10.1002/bse.4295","DOIUrl":"https://doi.org/10.1002/bse.4295","url":null,"abstract":"Despite its economic importance, the textile industry is one of the most polluting sectors. This study addresses the critical gap in understanding sustainable decision‐making in textile SMEs, where decision processes often remain informal and lack structured frameworks. It seeks to identify the decisions made in productive environments that incorporate environmental, economic, and social sustainability, while also exploring those that overlook these dimensions. Through a systematic literature review, the research examines key themes such as (i) decision‐making for sustainable development in SMEs; (ii) sustainable supply chain management in the textile industry; (iii) sustainable practices to achieve the SDGs; and (iv) environmental, social, and economic sustainability in textile SMEs. The analysis (i) explores the most commonly used sustainability pillars and practices related to products, processes, and organizations; (ii) categorizes aspects, strategies, indicators, and barriers faced by textile SMEs; and (iii) identifies types of decisions, methodologies, and criteria that can guide these companies toward sustainability. The findings highlight the predominance of the environmental dimension, with life cycle assessment, circular economy, and sustainable business models being the most well‐defined practices. Decision‐making methodologies often rely on multiattribute decision‐making (MADM), particularly the analytic hierarchy process (AHP). However, the use of mathematical programming models remains limited. This paper provides a valuable resource for improving sustainability initiatives in textile SMEs by connecting categorized elements with production environments and sustainability dimensions.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"27 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143862172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Circular Economy Balance Scorecard Framework for Agrifood Companies in Emerging Economies 新兴经济体农业食品公司的循环经济平衡计分卡框架

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-22 DOI: 10.1002/bse.4293

María Laura Rabasedas, José Mariano Moneva Abadía

引用次数: 0

Industrial Dynamics and Business Strategies in the Emergence of Agricultural Biological Inputs 农业生物投入品兴起过程中的产业动态和商业战略

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-22 DOI: 10.1002/bse.4314

Pablo Mac Clay, Guillermo Bort, Roberto Feeney, Jorge Sellare

{"title":"Industrial Dynamics and Business Strategies in the Emergence of Agricultural Biological Inputs","authors":"Pablo Mac Clay, Guillermo Bort, Roberto Feeney, Jorge Sellare","doi":"10.1002/bse.4314","DOIUrl":"https://doi.org/10.1002/bse.4314","url":null,"abstract":"Biological products present a sustainable alternative to synthetic agricultural inputs, yet the industrial dynamics triggered by these solutions remain unexplored. This study examines the strategic responses of dominant agricultural input firms to the rise of biological solutions. Through qualitative textual analysis of press releases, company reports, and other public sources, we identify five key strategies followed by incumbents: portfolio expansion, marketing and distribution, technological complementarities, product development, and window of technology. These exploration strategies are pivotal in shaping the technological and market trajectories of sustainable innovations, particularly in a sector characterized by market concentration. While synergies exist between chemical and biological products, incumbents face challenges adapting to the distinct rationale of these products. This study offers practical insights for firms operating in this emerging market while underscoring how incumbents play a dual role in navigating adaptation challenges while influencing the scalability and commercialization of these emerging sustainable technologies.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"18 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143862174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Climate Change, Innovation Efficiency, and Shareholder Wealth: Insights From the Paris Agreement 气候变化、创新效率和股东财富：来自《巴黎协定》的见解

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-21 DOI: 10.1002/bse.4272

Viput Ongsakul, Pattanaporn Chatjuthamard, Pornsit Jiraporn, Sang Mook Lee

引用次数: 0

Silos and Sustainability: How the Permeability of Organizational Boundaries Shapes Corporate Sustainability Integration 筒仓与可持续性：组织边界的渗透性如何塑造企业可持续性整合

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-20 DOI: 10.1002/bse.4302

Esben Rahbek Gjerdrum Pedersen, Luigi Tiburzi, Francesco Rosati, Roberta Costa, Armando Calabrese

{"title":"Silos and Sustainability: How the Permeability of Organizational Boundaries Shapes Corporate Sustainability Integration","authors":"Esben Rahbek Gjerdrum Pedersen, Luigi Tiburzi, Francesco Rosati, Roberta Costa, Armando Calabrese","doi":"10.1002/bse.4302","DOIUrl":"https://doi.org/10.1002/bse.4302","url":null,"abstract":"The aim of this study is to examine how the permeability of organizational boundaries shapes corporate sustainability (CS) integration. The literature suggests that CS should be integrated throughout the organization and in its relationships with key, external stakeholders, but limited knowledge exists on the relationship between CS integration and the characteristics of the multiple, co‐existing boundaries which define the organization (hierarchies, functions, professions, etc.). Based on a partial least squares structural equation modeling (PLS‐SEM) analysis of survey responses from over 7000 organization members in three Nordic countries (Denmark, Norway, and Sweden), this study demonstrates that the permeability of organizational boundaries increases the level of CS integration and reduces the level of organizational tensions. Moreover, the findings show that boundary permeability becomes increasingly important for understanding CS integration as the size of the organization increases. The findings deepen our knowledge of organizational boundaries and show how these “sites of difference” influence the level of CS integration.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"108 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143853395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Environmental Policy and the Circular Economy Adoption: An Empirical Study of Manufacturing Companies 环境政策与循环经济的采用：制造业公司的实证研究

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-19 DOI: 10.1002/bse.4299

Marek Ćwiklicki, Barbara Pawełek

{"title":"The Environmental Policy and the Circular Economy Adoption: An Empirical Study of Manufacturing Companies","authors":"Marek Ćwiklicki, Barbara Pawełek","doi":"10.1002/bse.4299","DOIUrl":"https://doi.org/10.1002/bse.4299","url":null,"abstract":"This study investigates the relationship between the environmental policy and manufacturing companies' adoption of a circular economy (CE). By examining environmental policy through the lens of CE strategies and environmental management systems (EMSs), the research highlights their correlation with the intensity of realised CE practices, positioning them as key antecedents of the circular transition. Based on a representative sample of 1200 manufacturing firms in Poland's Malopolska region, the analysis uses measures of association strength, significance testing, residual analysis and variable aggregation. Our findings reveal that possessing a strategy and EMS correlates with a higher number of CE practices. EMS is also related to the minimisation of industrial waste and energy‐savings. This paper provides novel insights into the role of environmental policies in enabling the successful adoption of CE principles among small‐ and medium‐sized enterprises (SMEs), addressing critical gaps in the literature, driving sustainable industrial transformation and offering actionable insights for practitioners.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"108 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143849673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0