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Uncertainties posed by climate change limit companies' ability to understand implications of global warming on business and society at large, hampering the adoption of tangible organizational responses to climate change. Understanding climate action thus requires to investigate influential factors of decision‐making under uncertainty, which implies acknowledging managerial interpretations and perceptions about climate issues. Drawing insights from the literature on climate inaction and from corporate sustainability literature, the present study examines awareness of climate change and perceived exposure to climate risks as antecedents of corporate responses to climate change, drawing on a survey of managers of Italian manufacturing companies. In addition, the study tests the moderation of risk tolerance on the relation between perceived climate risk exposure and climate action, suggesting that risk attitudes are a significant factor of decision‐making under climate uncertainty. The results support the hypothesis of the model and thus provide several contributions to the literature on business and climate change. Managerial implications and avenues for future research are also discussed. [ABSTRACT FROM AUTHOR]

Environmental management systems have attracted considerable attention from organizational and management scholars, owing to their widespread adoption in most industry sectors. Despite the extensive empirical literature, academic research on ISO 14001 and Environmental Management and Audit Scheme (EMAS) remains characterized by a technical and pragmatic connotation and scarce theoretical contribution. As this research field approaches maturity, theoretical elaboration is crucial for assessing the current state of knowledge and identifying pathways for future research. The main objective of the paper is to scrutinize the academic literature on standard‐based environmental management, with a focus on identifying organizational and management theories that contributed to the development of the field in the last decades. By critically analyzing 55 papers, the study points out eight dominant theoretical frameworks, mostly pertaining to the field of strategic management. The paper provides an in‐depth analysis of the objectives and findings of each study in the light of its theory of reference in order to contribute insights on the current state of theoretical elaboration of standard‐based environmental management systems research. [ABSTRACT FROM AUTHOR]