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This chapter develops the conceptual framework guiding the analysis of SMEs’ strategic responses to climate-related risks. Building on the existing literature, it examines how organizational determinants influence firms’ climate strategies and their outcomes through a double materiality perspective that captures both financial and environmental dimensions. The chapter provides a coherent analytical foundation for empirical analysis and offers insights relevant to academic research, managerial decision-making, and policy design.

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Conceptualizing Corporate Responses to Climate Change

  • 章节

  • 出版模式：

    开放获取

  • 发表日期：

    2026年

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  • Vera Palea,
  • Lino Cinquini,
  • Mascia Bedendo,
  • Lorenzo Dal Maso,
  • Gloria Fiorani,
  • Giulio Caldarelli,
  • Silvia Gordano,
  • Giorgio Battaglia,
  • Andrea Caccialanza,
  • Riccardo Camilli,
  • Chiara Di Gerio,
  • Emanuele Doronzo,
  • Cristina Gianfelici,
  • Michele Lemme,
  • Lucrezia Macigno,
  • Aline Miazza,
  • Sarfraz Nazir,
  • Annalisa Pancani,
  • Giacomo Pigatto,
  • Marco Pini,
  • Francesco Scarpa,
  • Gian Luca Tassinari

摘要

This chapter develops the conceptual framework guiding the analysis of SMEs’ strategic responses to climate-related risks. Building on the existing literature, it examines how organizational determinants influence firms’ climate strategies and their outcomes through a double materiality perspective that captures both financial and environmental dimensions. The chapter provides a coherent analytical foundation for empirical analysis and offers insights relevant to academic research, managerial decision-making, and policy design.