Business Strategy and The Environment最新文献_第8页

Actual Versus Potential Impact: Leveraging Life Cycle Assessment to Implement Business Models for Sustainability 实际影响与潜在影响：利用生命周期评估来实现可持续发展的商业模式

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-27 DOI: 10.1002/bse.4309

Emma Johnson, Oksana Mont

{"title":"Actual Versus Potential Impact: Leveraging Life Cycle Assessment to Implement Business Models for Sustainability","authors":"Emma Johnson, Oksana Mont","doi":"10.1002/bse.4309","DOIUrl":"https://doi.org/10.1002/bse.4309","url":null,"abstract":"Research on business models for sustainability (BMfS) has primarily focused on the conceptual aspects and sustainability potential of BMfS rather than their actual impact. There is a need to understand whether BMfS have less environmental impact on society than conventional business models and in what context and conditions they can reduce impact. This research conducted a systematic literature review utilizing three databases to identify comparative life cycle assessments (LCAs) of BMfS and conventional business models. These studies were analyzed by comparing their scope of assessment, functional unit, environmental indicator categories, impact, sensitivity factors, geographic, and business model factors affecting the impact. We found that the impacts of BMfS varied greatly, with some cases showing the same, increased, or decreased environmental impacts compared to conventional business models. There were no certain types of BMfS that indicated greater environmental potential than others. Our findings highlight the discrepancies in the environmental impact reduction claims of BMfS, pointing to the need for a detailed examination of specific factors such as rental efficiency and time frames, customer logistics and behavior, product, and parts' service life, transport, rental infrastructure, end‐of‐life activities, and pricing. These factors, or leverage points for impacts, significantly influence BMfS' sustainability performance.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"7 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143880342","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 but Not Accountable? A Quality Assessment of Sustainability Disclosure in Benefit Corporations 可持续但不负责？效益企业可持续发展信息披露质量评价

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-27 DOI: 10.1002/bse.4311

Vincenzo Riso, Silvia Cantele, Enrico Bracci

引用次数: 0

Digital Technologies: Description, Classification, and Links to Circular Economy 数字技术：循环经济的描述、分类和联系

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-27 DOI: 10.1002/bse.4312

Laura Piedra‐Muñoz, Eva M. García‐Granero, Raphael Ricardo Zepon Tarpani, Alejandro Gallego‐Schmid

{"title":"Digital Technologies: Description, Classification, and Links to Circular Economy","authors":"Laura Piedra‐Muñoz, Eva M. García‐Granero, Raphael Ricardo Zepon Tarpani, Alejandro Gallego‐Schmid","doi":"10.1002/bse.4312","DOIUrl":"https://doi.org/10.1002/bse.4312","url":null,"abstract":"Digital technologies (DTs) and circular economy (CE) are currently two topics that are expected to contribute significantly to sustainable development, and digitization is generally considered a key enabler of CE. However, most studies only cover the most known Industry 4.0 technologies, and very limited research detailing how DTs can support the implementation of CE is available. The first objective of this paper is to fill these gaps by offering an overview of 24 key DTs enablers to CE, thanks to a systematic literature discussion and the development of the DATE (Digital Architecture Type) classification. The second goal is to analyze how these DTs can specifically contribute to the CE strategies of narrowing, slowing, closing, and regenerating. The results demonstrate that DTs can provide a wealth of information regarding production and consumption chains, from micro to global levels. Real‐time diagnostics and forecasting can be obtained for efficient service provision, component lifespan extension and better design practices, besides improved remanufacturing, recycling, and refurbishment approaches. To inform future research, significant gaps in the literature and new research initiatives are addressed.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"80 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143880530","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

Towards Green Growth Capability Development: A Knowledge‐Based Perspective 面向绿色增长能力发展：基于知识的视角

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-26 DOI: 10.1002/bse.4284

Polina Baranova, Hassam Waheed, Fred Paterson

{"title":"Towards Green Growth Capability Development: A Knowledge‐Based Perspective","authors":"Polina Baranova, Hassam Waheed, Fred Paterson","doi":"10.1002/bse.4284","DOIUrl":"https://doi.org/10.1002/bse.4284","url":null,"abstract":"Green growth, which balances a firm's growth aspirations with environmental stewardship, is gaining traction in the literature. However, the notion of green growth capability (GGC) as a foundation for firm‐level green growth strategy remains underexplored. Multifaceted and multi‐skills nature of organisational capabilities is brought into focus to advance a knowledge‐based view and to develop a new GGC scale. A robust scale development process was employed, including expert insights and a scoping review to establish content and face validity. A primary survey of 280 firms in the UK Midlands green market niches was undertaken. Exploratory and confirmatory factor analysis demonstrated construct validity and reliability revealing three main skill groupings necessary for GGC development: environmental impact minimisation, business development and green growth stewardship skills. A two‐step structural equation modelling (SEM) approach confirmed the scale's nomological and predictive validity. This study advocates for a GGC development approach to the design and implementation of policy mixes, which support capacity building for sustainable regional development.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"43 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143875846","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

Tracing the Paths to Sustainable Production and Consumption Through Indigenous Directors, Environmental Innovation, and Sustainability Committees 通过土著董事、环境创新和可持续发展委员会追踪可持续生产和消费之路

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-04-24 DOI: 10.1002/bse.4307

Dejun Zhou, Ummar Faruk Saeed, Angelina Kissiwaa Twum, Rahmatu Chibsah

{"title":"Tracing the Paths to Sustainable Production and Consumption Through Indigenous Directors, Environmental Innovation, and Sustainability Committees","authors":"Dejun Zhou, Ummar Faruk Saeed, Angelina Kissiwaa Twum, Rahmatu Chibsah","doi":"10.1002/bse.4307","DOIUrl":"https://doi.org/10.1002/bse.4307","url":null,"abstract":"This study investigates the influence of indigenous directors on sustainable production and consumption in the energy sector of Latin America and the Caribbean (LAC) countries, while considering the moderating roles of environmental innovation and sustainability committees. Using panel data from 378 firms across the LAC region from 2012 to 2023, the study employs robust econometric methods, including quantile regression, IV‐GMM, and IV‐2SLS, to address potential endogeneity issues and ensure reliable results. The findings reveal that indigenous directors significantly promote SPC initiatives across lower, middle, and upper quantiles. Also, environmental innovation not only directly impact SPC but also enhances the positive influence of indigenous leadership on sustainable practices, particularly at higher quantiles. Additionally, the presence of a sustainability committee amplifies the link between indigenous directors and SPC, across all quantiles. The analysis also uncovers substantial heterogeneity effects driven by regional, policy, industry, and stratification dynamics. This study contributes to the growing literature on corporate governance and sustainability strategy, offering actionable insights for policymakers, corporate leaders, and practitioners seeking to foster sustainable business practices in emerging markets.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"20 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143867017","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

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