Results 221 to 230 of about 5,164 (296)

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao   +4 more
wiley   +1 more source

Large language models require a new form of oversight: capability-based monitoring. [PDF]

open access: yesNPJ Digit Med
Kellogg KC   +5 more
europepmc   +1 more source

Eco‐Innovation, Economic Complexity, and Sustainability: A Bibliometric and Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study systematizes the literature on eco‐innovation and economic complexity, aiming to understand how the sophistication of productive structures shapes countries' capacity to develop environmentally responsible innovations, and how eco‐innovation may, in turn, influence productive sophistication.
Gregory Matheus Pereira de Moraes   +1 more
wiley   +1 more source

The role of forensic evidence in Indonesia's criminal justice. [PDF]

open access: yesForensic Sci Int Synerg
Bakhtiar HS   +4 more
europepmc   +1 more source

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos   +3 more
wiley   +1 more source

Accounting Comparability and Audit Report Lag

open access: yesKorean Journal of Business Administration
Eunggil Kim, Hee-jung Hong
openaire   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Outcomes from the English National Lynch Syndrome transformation project. [PDF]

open access: yesInt J Cancer
Monahan KJ   +16 more
europepmc   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

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