Business Strategy and The Environment最新文献

{"title":"Restoring Food System Resilience in a Turbulent World: Supply Chain Actors' Shared Responsibility","authors":"Steffen Hirth, Elizabeth Morgan, Gülbanu Kaptan, Romain Crastes dit Sourd, Anne Tallontire, William Young, Michael Winter","doi":"10.1002/bse.4287","DOIUrl":"https://doi.org/10.1002/bse.4287","url":null,"abstract":"Ecological and economic crises increasingly affect the long‐term resilience of the food supply chain. This qualitative study draws on semistructured interviews and public evidence to analyse the perspectives of British supply chain actors. Asking which pathways towards food system resilience arise and which forms of social and environmental governance they require, the aim is to elucidate power relations in the fresh produce supply chain and clarify governance requirements and responsibilities to transform food systems towards resilience and sustainability. The stakeholders addressed responsibilities for a sustainable and resilient food system, including effective policies and appropriate pricing, to ensure both high social and environmental standards in the supply chain and widespread affordability of healthy and sustainable foods. Findings emphasise the importance of policy to resolve conflicts of interest over low or high prices and the adoption of hybrid governance and shared responsibility, while also accounting for actors' different spheres of influence.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"39 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143819214","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}

{"title":"The Impact of Digital Transformation on the Sustainable Performance of Organizations: A Configurational Approach","authors":"Manting Luo, Jiabao Lin, Xin (Robert) Luo","doi":"10.1002/bse.4279","DOIUrl":"https://doi.org/10.1002/bse.4279","url":null,"abstract":"Sustainable development has emerged as a critical concern globally, and digital transformation holds enormous potential for advancing the sustainable development of organizations. However, the relationship between digital transformation and sustainable performance remains largely unclear. To gain an in‐depth understanding of this relationship, we explore the effects of digital transformation dimensions on sustainable performance across diverse environmental and organizational conditions from a configuration perspective. The findings show that efficiency transformation and value transformation have different combinatory effects (facilitating or inhibiting) in achieving economic and environmental performance configurations in agribusinesses, considering organizational and environmental factors, such as firm size, industry type, and market turbulence. This study offers new perspectives on this relationship and provides managerial insights into how agribusinesses can achieve sustainable performance in different organizations and environments.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"75 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143813507","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}

{"title":"The Strategic Role of Circular Economy Innovations and Stakeholder Engagement in Advancing Responsible Production and Consumption","authors":"Li KaoDui, Maxwell Kongkuah","doi":"10.1002/bse.4267","DOIUrl":"https://doi.org/10.1002/bse.4267","url":null,"abstract":"As the urgency of global sustainability goals intensifies, achieving responsible production and consumption (RPC) has become a critical priority, especially in emerging markets where economic growth must be balanced with environmental stewardship. Businesses play a pivotal role in advancing sustainability, and understanding how governance practices influence RPC is essential for aligning corporate strategies with global objectives. This study investigates how circular economy innovations and stakeholder engagement moderate the link between indigenous directors and RPC. Using secondary data from 439 manufacturing firms across MENA countries between 2012 and 2022, we employed the method of moments quantile regression (MMQR) and fixed effects estimations, addressing endogeneity through GMM modeling and propensity score matching techniques. Our findings demonstrate that indigenous directors significantly enhance RPC across all quantiles. Additionally, circular economy innovations not only advance RPC but also amplify the positive effects of indigenous directors on sustainable practices. Stakeholder engagement further strengthens this relationship, particularly in higher quantiles, underscoring the importance of inclusive governance for achieving sustainability goals. These insights provide actionable implications for business leaders and policymakers, particularly in the MENA region, by emphasizing the strategic integration of Indigenous leadership and circular economy innovations into corporate governance. This study offers a framework for aligning business strategies with global sustainability objectives, notably SDG 12 while also contributing to the literature on strategic management and sustainability. By highlighting the role of Indigenous leadership in driving sustainable practices, this research provides valuable guidance for firms and policymakers seeking to advance environmental sustainability in emerging market economies.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"183 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143797881","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}

{"title":"Transparency or Map‐Washing? Digital Geospatial Visualisation Tools in the Palm Oil Industry","authors":"Rory Padfield, Suzana Matoh, Adam Tyson, Chee Wong, Gemma Bridge, Alexandra Dales","doi":"10.1002/bse.4280","DOIUrl":"https://doi.org/10.1002/bse.4280","url":null,"abstract":"We introduce the notion of map‐washing and ask whether digital geospatial visualisation (DGV) tools distort information or provide greater supply chain transparency. Map‐washing explains a process of disclosing spatial information that has little or no value to the intended users, but rather creates, conforms to or distorts a particular narrative. In the context of advancements in satellite technology, cloud‐based geographic information systems and sophisticated web‐based digital programming, we observe the rise of sophisticated web‐based tools that offer geospatial visualisations of business activities. Firms across a broad range of agro‐commodities are investing in DGV tools as part of efforts to achieve greater levels of transparency in their operations. The function of these tools, their intended audiences and the broader environmental and social outcomes remain unclear. Our research is based on a desk‐based analysis of DGV tools employed across the palm oil industry, and interviews with informed stakeholders in the palm oil and related industries. From 97 companies assessed in the study, we identified 16 companies with active DGV tools. We found that companies employ a spectrum of geospatial visualisation tools that differ in the technologies used, data inputs, level of interactivity, type of collaborations and the outcomes and degree of stakeholder participation. We argue that the spatialisation of palm oil supply chains achieves a sophistication in corporate communication that is more difficult to achieve with traditional CSR reporting. Yet we also contend that the transformative power of these tools is open to debate, arguing that map‐washing may deflect attention away from negative externalities. We propose guidelines and regulation as a means to enhance the positive contributions of DGV tools to sustainability and transparency.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"16 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143797819","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}

{"title":"Accounting and Accountability in the Transition to Zero‐Carbon Energy for Climate Change: A Systematic Literature Review","authors":"Assunta Di Vaio, Meghna Chhabra, Anum Zaffar, Daniel Balsalobre‐Lorente","doi":"10.1002/bse.4282","DOIUrl":"https://doi.org/10.1002/bse.4282","url":null,"abstract":"This study investigates the body of literature on decarbonization management practices that use renewable resources and green technologies to meet zero‐carbon energy targets for achieving Sustainable Development Goal (SDG) 13 to ‘Take urgent action to combat climate change and its impacts’. Starting with the ongoing discussion surrounding the development of an information architecture to support effective decision‐making in decarbonization processes, this study explores the role of accounting models in measuring and reporting decarbonization effects and accountability models that ensure that firms track progress, take responsibility for their environmental and social impacts and address challenges. These models guide resource allocation and adoption of green technologies to meet sustainability targets. A systematic literature review (SLR) was performed to clarify how scholars have addressed issues regarding zero‐carbon energy for mitigating climate change through accounting and accountability models. SLR was performed on 319 English articles published in the Scopus database and Google Scholar between 1990 and 2024. The results highlight that firms face extensive pressure from stakeholders and regulatory bodies regarding the legitimacy and transparency of decarbonization practices to meet zero‐carbon energy requirements. The content analysis results revealed that sustainability reporting is useful for firms in rethinking decarbonization initiatives and linking them to the achievement of zero‐carbon energy goals. Accounting and accountability models that embrace green technologies and renewable resources have increased institutional and stakeholder acceptance. This study is the first to examine how accounting and accountability systems can play a key role in firms through integrated thinking, which moves from integrated zero‐carbon reporting to zero‐carbon energy and the adoption of green technologies in decarbonization processes. This approach allowed us to discover accounting and accountability models through sustainable thinking for integrated accountability reporting during the twin transition process.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"183 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143784711","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}

{"title":"Open for Green New Product Development: A Voluntary Approach to Green Process Innovation","authors":"Hoàng Thu Thảo, Lưu Trọng Tuấn","doi":"10.1002/bse.4281","DOIUrl":"https://doi.org/10.1002/bse.4281","url":null,"abstract":"Prioritizing greenness in new product development (NPD) has been an integral part of manufacturers' strategic choices to achieve sustainable goals. This research aims to unravel the mechanisms through which firms with external search activities can foster green NPD. The data was obtained from 254 manufacturers located in Vietnam. The results revealed the crucial role of external search in promoting green NPD through voluntary green process innovation (GPI) practices. Furthermore, we did not find the role of absorptive capacity in accentuating the link between external search and voluntary GPI, whereas green subsidies negatively moderated this relationship. Thus, the findings provide valuable insights for policymakers and managers interested in promoting and supporting green NPD, as well as raise concerns about the effective utilization of absorptive capacity and green subsidies. This inquiry contributes to the existing green innovation literature by establishing a connection between external search and green NPD, while identifying the mediation and moderation mechanisms that underlie this relationship.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"33 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143775361","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}

{"title":"Exploring the ESG‐Circular Economy Nexus in Emerging Markets: A Systems Perspective on Governance, Innovation, and Sustainable Business Models","authors":"Andrew Osei Agyemang, Abednego Osei, Maxwell Kongkuah","doi":"10.1002/bse.4278","DOIUrl":"https://doi.org/10.1002/bse.4278","url":null,"abstract":"As businesses increasingly integrate sustainability into corporate strategy, the role of environmental, social, and governance (ESG) disclosure in driving circular economy (<jats:sc>CE</jats:sc>) adoption has garnered significant attention. However, the mechanisms through which ESG disclosure facilitates <jats:sc>CE</jats:sc> transitions remain underexplored, particularly in emerging economies such as sub‐Saharan Africa (SSA). This study examines the synergistic roles of corporate sustainability committees as mediators and eco‐innovation as a moderator in strengthening the ESG–<jats:sc>CE</jats:sc> relationship. Using a panel dataset of 320 manufacturing firms in SSA (2010–2022) and employing advanced econometric techniques, we address potential endogeneity and model biases. The findings reveal that environmental and social disclosures positively influence <jats:sc>CE</jats:sc> adoption, whereas governance disclosure exerts a negative effect due to weak regulatory frameworks and compliance inconsistencies. Corporate sustainability committees enhance the ESG–<jats:sc>CE</jats:sc> relationship by ensuring that ESG commitments translate into strategic sustainability actions, while eco‐innovation amplifies the impact of ESG disclosure, accelerating <jats:sc>CE</jats:sc> implementation. Notably, we observe significant heterogeneity in the effects of ESG disclosure on <jats:sc>CE</jats:sc> across regional and industrial variations. The findings remain robust across multiple sensitivity tests, confirming their reliability. Our results underscore the need for policymakers to strengthen ESG disclosure mandates and enforce corporate reporting frameworks to accelerate <jats:sc>CE</jats:sc> adoption. Furthermore, we recommend that corporations prioritize investments in eco‐innovation and integrate sustainability committees into their governance structures to reinforce strategic ESG–<jats:sc>CE</jats:sc> alignment. These insights offer valuable implications for business leaders, policymakers, and sustainability advocates in fostering a resilient and CE in SSA.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"8 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143782472","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}

{"title":"Sustainable Pathways to Circular Economy Adoption: Insights From the RMG Sector of Bangladesh","authors":"Naznin Sultana Chaity, K. M. Zahidul Islam, Abdullah Al Masud, Mohammad Fakhrul Islam, Md. Kazi Hafizur Rahman, Shahria Bin Kabir","doi":"10.1002/bse.4277","DOIUrl":"https://doi.org/10.1002/bse.4277","url":null,"abstract":"This study explores the role of sustainability practices in facilitating the adoption of a circular business model within the readymade garment (RMG) sector in Bangladesh. Specifically, the study wants to investigate how green supply chain practices (GSCPs), green investment (GI), and green human capital (GHC) contribute to ensuring sustainability practices in RMG (SRMG) and transitioning businesses towards a circular economy (<jats:sc>CE</jats:sc>). A survey of 589 Bangladeshi RMG managers using a 7‐point Likert scale informed this quantitative study. PLS‐SEM revealed significant predictor–outcome correlations, while necessity condition analysis (NCA) identified essential conditions for desired outcomes. This study found that GSCM, GHC, and SRMG practices significantly and positively influence <jats:sc>CE</jats:sc> adoption. Additionally, it revealed that sustainable practices (SPs) mediate the relationship between GSCM, GSC, GI, and <jats:sc>CE</jats:sc> adoption. This study enriches existing knowledge by exploring key relationships in the proposed model, highlighting significant direct and indirect effects.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"3 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143775358","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}

{"title":"From Diversity to Confusion? The Challenge of Biodiversity Footprint Quantification","authors":"Raphaela Roeder, Sebastian Utz","doi":"10.1002/bse.4215","DOIUrl":"https://doi.org/10.1002/bse.4215","url":null,"abstract":"This study documents a significant disagreement between the biodiversity footprints of three major providers. This disagreement mainly stems from fundamental disagreement on the underlying methods and data (measurement), while providers agree to a large part on which firm operations contribute to a loss in biodiversity and how they are aggregated (scope and weight). The disagreement is especially high for large firms with a high biodiversity footprint and firms from the industries of Energy, Consumer Staples, and Basic Materials. A transparent and detailed ESG disclosure can decrease the disagreement. The results highlight the importance of being careful when integrating biodiversity footprint into financial decision‐making, regulations, and academic research. The results also underline the need for further standardized and transparent biodiversity disclosure on firm level.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"83 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143782473","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}

{"title":"ESG Disclosure and Access to Credit: A Configurational Analysis of European Listed Firms","authors":"Carmen Gallucci, Rosalia Santulli, Riccardo Tipaldi","doi":"10.1002/bse.4274","DOIUrl":"https://doi.org/10.1002/bse.4274","url":null,"abstract":"This study investigates how various ESG disclosure configurations affect credit access for European firms listed on the STOXX Europe 600 Index during 2021–2022. Employing fuzzy‐set qualitative comparative analysis and ESG disclosures standardised under the Global Reporting Initiative (GRI), the findings demonstrate that disclosure patterns associated with enhanced credit access vary between short‐ and long‐term financing. Notably, climate change‐related disclosure consistently improves credit access across financing types. The study emphasises the significance of aligning ESG disclosure with financing objectives and provides practical insights for firms, lenders and policymakers. Firms can strategically concentrate on disclosures that best support their financing requirements, whereas lenders gain from standardised frameworks like GRI for more dependable credit evaluations. Policymakers, in turn, can leverage the role of ESG disclosure in credit markets to promote sustainability transitions.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"58 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143757770","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}