The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley +1 more source
Gradient-Based Time-Sequential Potential Field Method for Path Planning in Infrastructure-Based Cooperative Driving Automation. [PDF]
Sensors (Basel)Ko J, Yang I.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Advancing sustainable development requires organisations to align digital capabilities with social and environmental objectives, yet the mechanisms by which digital maturity and sustainability practices drive innovation remain poorly understood across organisational contexts.
Antonio Manuel Ciruela‐Lorenzo +3 more
wiley +1 more source
Deep Learning-Based Dynamic Time Division ISAC Beamforming for Vehicular Networks. [PDF]
Sensors (Basel)Lim J, So J.
europepmc +1 more source
Don't Just Train, Inspire: The Critical Role of Motivation in Corporate Green Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how green training influences corporate green behavior, with a particular focus on the mediating role of organizational green motivation. Drawing on the resource‐based view and the ability‐motivation‐opportunity framework, we propose a model in which green training builds environmental capability and fosters motivation ...
Marta Mas‐Machuca +2 more
wiley +1 more source
A Behavioral Ground Truth for Exteroceptive Sensors: Geometric Constraints and Stochastic Duration in Parking Maneuvers. [PDF]
Sensors (Basel)Leonardi S, Distefano N.
europepmc +1 more source
From Promise to Practice: A Systematic Review of Sustainability‐Linked Loans
Business Strategy and the Environment, EarlyView.ABSTRACT By linking loan terms to predefined environmental, social and governance (ESG) goals, sustainability‐linked loans (SLLs) can incentivise banks and corporations towards sustainability. Despite rapid growth, research remains scant and questions remain about SLLs' financial, organisational and sustainability impacts and how they differ from other
Elias Porse, Aurélien Acquier
wiley +1 more source
When AI takes the wheel: AI-defined vehicles principles and pitfalls. [PDF]
Front Robot AIDe Vincenzi M, Bodei C, Matteucci I.
europepmc +1 more source
Cybersecurity Framework for Connected and Automated Vehicles: A Modeling Perspective
Transport PolicyShah Khalid Khan +4 more
semanticscholar +1 more source