Business Strategy and The Environment最新文献_第5页

Fuelling Organisational Capabilities for Sustainable Innovation Disruption: Performing to Be a Pioneer 推动可持续创新的组织能力：成为先驱者

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-06-06 DOI: 10.1002/bse.70013

Vinay Singh, Jainendra Singh, Nikita Singh

引用次数: 0

Green Innovation and Sustainability Reporting: Linking Environmental Practices to Sustainable Competitive Advantage Through a Moderated Moderation and Mediation Model 绿色创新和可持续发展报告：通过有调节的调节和中介模型将环境实践与可持续竞争优势联系起来

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-06-06 DOI: 10.1002/bse.70022

Hien Vo Van, Malik Abu Afifa, Duong Van Bui

{"title":"Green Innovation and Sustainability Reporting: Linking Environmental Practices to Sustainable Competitive Advantage Through a Moderated Moderation and Mediation Model","authors":"Hien Vo Van, Malik Abu Afifa, Duong Van Bui","doi":"10.1002/bse.70022","DOIUrl":"https://doi.org/10.1002/bse.70022","url":null,"abstract":"This study explores the relationship between green innovation (GRIN) and sustainability reporting (SURE), investigating the direct and indirect pathways through which GRIN influences SURE. It examines whether the relationship is strengthened by environmental management accounting (EMAC) and the role of green absorptive capacity (GACA) as a moderator. Additionally, the study assesses the mediating effect of SURE in the link between GRIN and sustainable competitive advantage (SCAD). Data were collected from 225 managers in Vietnamese manufacturing firms and analyzed using SmartPLS 3 and SPSS 26. The findings confirm that GRIN significantly drives SURE, with EMAC enhancing this relationship. GACA moderates the effect of EMAC on the GRIN–SURE relationship, making it crucial for optimizing environmental performance and reporting. SURE is shown to contribute to SCAD, offering firms a competitive edge. Furthermore, GRIN indirectly impacts SCAD through SURE. These insights emphasize the importance of integrating GRIN, EMAC, and absorptive capacity to strengthen sustainability practices and competitive advantage. The study contributes valuable knowledge to both academic research and managerial practices in the context of environmental and sustainability efforts.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"7 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144237115","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}

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Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation 可持续发展报告法规的制度逻辑和利益相关者立场。来自欧盟公众咨询的见解

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-06-06 DOI: 10.1002/bse.70016

Rodolfo Damiano, Giuseppe Valenza

{"title":"Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation","authors":"Rodolfo Damiano, Giuseppe Valenza","doi":"10.1002/bse.70016","DOIUrl":"https://doi.org/10.1002/bse.70016","url":null,"abstract":"This study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (CSRD) shift. We performed correspondence analysis of closed‐ended and close reading of open‐ended responses to explore contrasting stakeholder stances and whether these reflect competing logics. We found that business representatives (organisations and associations) are more conservative than nonbusiness (e.g., NGOs and citizens) on the proposed revisions due to market logics adherence. Furthermore, the CSRD regulatory stance aligns more with progressives, pushing conservatives towards reporting requirements they perceive as risky. This study contributes to the institutional logics and sustainability reporting literature, extending it to the regulation phenomenon. It provides theoretical insights on the competing logics roots of dissatisfaction with regulated sustainability reporting. It advocates for a regulatory design fostering dialogue and helping organisations develop capabilities for effective compliance.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"34 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144237146","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}

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Beyond Climate Change Concern: Why Air Pollution Health Concern and Health Orientation Matter in Battery Electric Vehicle Adoption 超越气候变化关注：为什么空气污染健康关注和健康取向对电池电动汽车的采用很重要

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-06-06 DOI: 10.1002/bse.70003

Patrick Hartmann, Vanessa Apaolaza, Ainhize Eletxigerra, Jose M. Barrutia, Carmen Echebarria

{"title":"Beyond Climate Change Concern: Why Air Pollution Health Concern and Health Orientation Matter in Battery Electric Vehicle Adoption","authors":"Patrick Hartmann, Vanessa Apaolaza, Ainhize Eletxigerra, Jose M. Barrutia, Carmen Echebarria","doi":"10.1002/bse.70003","DOIUrl":"https://doi.org/10.1002/bse.70003","url":null,"abstract":"While previous research has emphasized climate change concern as a driver of battery electric vehicle (BEV) adoption, concerns about the personal health impacts of air pollution caused by internal combustion vehicles—such as respiratory and cardiovascular diseases—have been neglected as behavioral triggers. Our findings from a representative US survey (N = 800) show that, besides climate change concern, health concern about air pollution significantly influences BEV adoption intention. Furthermore, health orientation moderates this relationship, with highly health‐oriented individuals showing a stronger positive effect of air pollution health concern on BEV adoption. For highly health‐oriented individuals, air pollution health concern has a stronger influence than climate change concern. These findings highlight the importance of emphasizing personal health benefits alongside environmental benefits in marketing and policy strategies. Further findings of the study show that adoption barriers, such as high costs and infrastructure limitations, remain significant deterrents to the switch to electric mobility. Increasing awareness of the noxious health impacts of pollution caused by internal combustion engines and promoting health awareness, together with overcoming the known adoption barriers, can accelerate the transition to sustainable electric mobility, contributing to climate change mitigation while enhancing public health outcomes.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"17 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144236840","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

Signaling Sustainability: The Impact of Sustainable Finance on Dividend Policy Among Firms Listed on the London Stock Exchange 信号可持续性：可持续金融对伦敦证券交易所上市公司股利政策的影响

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-06-05 DOI: 10.1002/bse.70020

Richard Arhinful, Hayford Asare Obeng, Leviticus Mensah, Comfort Constance Mensah

{"title":"Signaling Sustainability: The Impact of Sustainable Finance on Dividend Policy Among Firms Listed on the London Stock Exchange","authors":"Richard Arhinful, Hayford Asare Obeng, Leviticus Mensah, Comfort Constance Mensah","doi":"10.1002/bse.70020","DOIUrl":"https://doi.org/10.1002/bse.70020","url":null,"abstract":"The UK regulatory framework mandates that firms report their social and environmental implications, ensuring that sustainability factors are incorporated into policy formulation, including dividend policies. For this reason, the study examined how sustainable finance of the firms listed on the London Stock Exchange impacts dividend policy. The study used 17 years of data from n143 companies between 2007 and 2023, obtained from Thomson Reuters Eikon DataStream. The data were analyzed using the generalized method of movement (GMM) due to its capacity to overcome and address the issues of endogeneity and autoserial correlation in the datasets, leading to robust, unbiased, and reliable estimation results. The study discovered that green bond issues had a positive and significant impact on dividend yield and retention. Also, the findings reveal that environmental expenditure and policy for emission reduction had a negative and significant impact on dividend yield and retention. Furthermore, the moderating relationship between green bond issues, environmental expenditures, and leverage revealed a positive and significant impact on dividend yield and retention. The companies should retain financial viability while promoting environmental measures. Environmental policies that foster sustainable development without compromising the company's capacity to sustain cash flow or dividends are essential. Therefore, the management should rigorously assess environmental investments to guarantee that selected projects yield returns consistent with environmental goals and shareholder expectations.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"13 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144218659","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

Leveraging Entrepreneurship for Environmental Sustainability: A Machine Learning Approach to SDG Achievement 利用创业精神促进环境可持续性：实现可持续发展目标的机器学习方法

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-06-05 DOI: 10.1002/bse.70011

Mehmet Ali Köseoglu

{"title":"Leveraging Entrepreneurship for Environmental Sustainability: A Machine Learning Approach to SDG Achievement","authors":"Mehmet Ali Köseoglu","doi":"10.1002/bse.70011","DOIUrl":"https://doi.org/10.1002/bse.70011","url":null,"abstract":"In the face of escalating environmental challenges, the United Nations' Sustainable Development Goals (SDGs) have become crucial benchmarks for sustainability, with SDG 7 (Affordable and Clean Energy), SDG 12 (Responsible Consumption and Production), and SDG 13 (Climate Action) addressing key issues like energy efficiency, resource management, and climate change. This study explores the impact of the entrepreneurship ecosystem (EE) on these environmental goals, using data from the Global Entrepreneurship Monitor (GEM) and applying advanced machine learning techniques such as bagging, random forest, boosting, Shapley Additive Explanations (SHAP), and Partial Dependence Plots (PDPs). Grounded in sustainability, innovation, Resource‐Based View (RBV), and institutional theories, the study reveals the critical role of the business services sector, entrepreneurial intentions, and entrepreneurial education in driving progress toward environmental sustainability. The findings offer actionable insights for policymakers and contribute to the academic understanding of how entrepreneurship can be leveraged to achieve SDGs, emphasizing the need for a robust and integrated entrepreneurial ecosystem to foster sustainable practices.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"11 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144218661","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 Stock Market's Anticipation of the Trump 2024 Election: The Case of Sustainable Business Models 股市对特朗普2024年大选的预期：可持续商业模式的案例

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-06-04 DOI: 10.1002/bse.4371

Dennis Koch, Dirk Schiereck

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Can Sustainability Disclosure Affect Crowdfunding Success? 可持续发展信息披露会影响众筹成功吗？

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-06-04 DOI: 10.1002/bse.70010

Simona Barone

{"title":"Can Sustainability Disclosure Affect Crowdfunding Success?","authors":"Simona Barone","doi":"10.1002/bse.70010","DOIUrl":"https://doi.org/10.1002/bse.70010","url":null,"abstract":"Sustainability has emerged as a critical element in entrepreneurial finance, yet its role in reward‐based crowdfunding (RBC) remains underexplored. Existing studies on sustainability and crowdfunding primarily focus on equity‐based models, specific project types, or single‐country analyses, leading to mixed findings and limited generalizability. To address this gap, we conducted a cross‐country study assessing how sustainability disclosure influences RBC crowdfunding success. Using a novel machine learning approach, we objectively classify campaign sustainability orientation, overcoming the subjectivity of traditional keyword‐based methods. Analyzing 1838 Kickstarter campaigns across Europe, we find that sustainability disclosure increases funds raised by 70.4% and success probability by 10%, accounting for several control variables. These results provide empirical evidence that sustainability serves as a quality signal, mitigating information asymmetry and significantly increasing campaign success. Our study advances the entrepreneurial finance literature by demonstrating the positive impact of sustainability disclosure in crowdfunding and introducing a machine learning–based methodology for objective sustainability classification. Beyond theoretical contributions, the findings offer practical implications for entrepreneurs and platform regulators, emphasizing the strategic importance of transparent sustainability communication to ensure crowdfunding success.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"17 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144218660","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

Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting? 人工智能和循环经济活动在综合报告中是“普通的”吗？

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-06-04 DOI: 10.1002/bse.4351

Sarfraz Nazir, Federica Doni, Alessandro Capocchi, Amna Sarfraz

{"title":"Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?","authors":"Sarfraz Nazir, Federica Doni, Alessandro Capocchi, Amna Sarfraz","doi":"10.1002/bse.4351","DOIUrl":"https://doi.org/10.1002/bse.4351","url":null,"abstract":"This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow Jones Sustainability Index (DJSI). Our research methodology consists of content and regression analysis. Research uncovered that both AI and CE initiatives aimed at reducing, recycling, remanufacturing and redesigning have connections to waste. Remanufacturing activities are linked to energy intensity, while all CE and AI variables, except for reuse, are associated with water usage. Additionally, we found that the company's revenue is linked to CE and AI efforts involving reduction, reuse, redesign and remanufacturing. The originality of this study is to provide a primary conceptual framework to disclose relevant AI and CE activities through IR by improving sustainable development. Our findings highlight the need for policymakers to develop or integrate standards that incorporate financial, social, environmental and AI aspects.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"168 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144210983","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

Sustainable Finance Disclosure Versus Performance: A Clustering Approach 可持续财务披露与绩效：聚类方法

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-06-02 DOI: 10.1002/bse.4362

Veronica Distefano, Vincenzo Gentile, Paolo Antonio Cucurachi, Sandra De Iaco

引用次数: 0