Background: A business plan (BP) is an essential tool for companies, supporting strategic planning, financial acquisition, and stakeholder communication. Despite its importance, BP drafting lacks a standardized approach in both academic research and business practice. This study aims to develop...

This article evolved as part of the research project ‘Transformation-oriented innovation policy in the bio-economy-status, potentials and strategies’, which has been supported by the Federal Ministry of Education and Research under grant number 031B0781A. The authors thank an anonymous...

Organizations disclose environmental, social, and governance (ESG) information for various reasons, including mandatory reporting regulations. However, for environmentally sensitive corporations, ESG disclosure is not only a regulatory obligation. It also has the potential to promote corporate...