Results 171 to 180 of about 11,508,364 (231)

ESG Disclosure Quality as Organizational Information Processing: Comparing Human Coding, Rule‐Based Automation, and LLM Semantic Scoring

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley   +1 more source

Multidimensional Sustainability Performance Measurement in the Banking Industry: A Data‐Driven Grey Decision‐Support Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık   +3 more
wiley   +1 more source

The Sustainability Blind Spot in Manufacturing SMEs: A Contingency Perspective on Performance Measurement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Measuring sustainability performance is crucial for small and medium‐sized manufacturing enterprises and sustainability indicators must be incorporated into decision‐making. However, companies tend to measure only the aspects that interest them, disregarding those considered less strategic or relevant.
Alessandra Neri   +3 more
wiley   +1 more source

Optimal blood pressure target in patients with uncomplicated hypertension: a target trial emulation study. [PDF]

open access: yesNat Commun
Zhang R   +13 more
europepmc   +1 more source

The Sustainability Promise of Industry 4.0 in Supply Chains: A Technology Life Cycle–Aligned Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article aims to investigate the role of information and digital technologies (IDT) of Industry 4.0 (I4.0) for sustainable supply chain management (SSCM). Methodologically, a systematic literature review has been conducted. The review analyzes 104 high‐quality articles, selecting those that belong to high‐impact journals according to the ...
Iván Roca‐Murgado   +3 more
wiley   +1 more source

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