Results 181 to 190 of about 43,181 (264)

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

Data spaces and self-sovereign identity: Ecosystem landscape and a systematic literature review on Gaia-X-aligned data spaces. [PDF]

Data Brief
Sánchez Serna R, López García C, González-Tablas AI.   +2 more
europepmc   +1 more source

Unpacking the Process of Integrating Sustainability into Management Control Systems: A Literature Review and an Analytical Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia, Valentina Minutiello, Andrea Urbinati, Patrizia Tettamanzi   +3 more
wiley   +1 more source

CrunchLLM: Multitask LLMs for Structured Business Reasoning and Outcome Prediction. [PDF]

Neurocomputing (Amst)
Sadia RT, Cheng Q.
europepmc   +1 more source

From Material Tensions to Organizational Paradoxes: How Manufacturers Cope With the Limits of Circular Product Design

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular product design (CPD) is central to advancing the circular economy by enabling the narrowing, slowing, and closing of resource flows. Yet, its implementation remains persistently challenging for firms. Prior research has largely framed these challenges as discrete barriers, overlooking the structural contradictions embedded in CPD ...
Vanessa Robertson, Nelly Rahimy, Suleika Bort   +2 more
wiley   +1 more source

Industrial internet data management framework with blockchain integration for data integrity assurance and access control resolution. [PDF]

Sci Rep
Han J, Wang B, Han J, Xia T, Wu L, Zhang W, Chen Y, Peng X.   +7 more
europepmc   +1 more source

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

Business Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Building a single market for data: Data spaces as pro-competitive infrastructure. [PDF]

Data Brief
Konstantopoulou ES.
europepmc   +1 more source

Faith, Sustainability and Consumer Trust in Halal–Green Cosmetics: A Dual‐Trust Model Among Muslim Women

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how firms secure legitimacy in markets where faith‐based expectations and environmental responsibility intersect, focusing on halal–green cosmetics among Muslim women. It conceptualises halal trust and green trust as parallel legitimacy pathways reflecting faith‐based legitimacy and environmental credibility, respectively ...
Dwi Suhartanto, Ani Kartikasari, Gundur Leo, Sitti Nur Azmi Fadhlurrahmah, Adelia Athifah Ambartola   +4 more
wiley   +1 more source