Results 71 to 80 of about 6,316 (206)

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500

Business Strategy and the Environment, EarlyView.
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki, Mohamad H. Shahrour, Alireza Rohani, Bradley R. Barnes, Chi Keung Marco Lau   +4 more
wiley   +1 more source

Prosumers and Sustainable Market Governance: Development of the Community‐Oriented Marketing Approach Scale

Business Strategy and the Environment, EarlyView.
ABSTRACT This research develops and empirically validates the Community‐Oriented Marketing Approach (COMA), a 20‐item multidimensional scale designed to measure prosumer perceptions within participatory market systems. COMA conceptualizes prosumers as active co‐value creators and institutional agents, driving sustainable market governance.
Alpaslan Kelleci, Oguzhan Essiz
wiley   +1 more source

Critical Success Factors and Stakeholder Influence for Environmental, Social and Governance Assessment and Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi, Robert Osei‐kyei, Vivian W. Y. Tam   +2 more
wiley   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

Business Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

A hybrid eBPF/ML intrusion detection system with two-model heterogeneous ensemble learning and real-time gateway-mode network blocking

Journal of King Saud University: Computer and Information Sciences
Network intrusion detection systems (IDS) face a persistent trade-off between detection accuracy and processing latency. Conventional ML-based IDS implementations operate entirely in user space, introducing per-packet overhead from kernel-to-user-space ...
Yahya Alnattaf, Hanaa F. Mahmood
doaj   +1 more source

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi, Ahmed Al‐Hadi, Iman Harymawan, Wisam Neema Hussein, Lien Duong, Grantley Taylor   +5 more
wiley   +1 more source

Machine Learning for Automated Staging of Progressive Collapsing Foot Deformity Using Weightbearing CT

Foot & Ankle Orthopaedics
Research Type: Level 3 - Retrospective cohort study, Case-control study, Meta-analysis of Level 3 studies Introduction/Purpose: In Progressive Collapsing Foot Deformity (PCFD), the determinants are multifactorial, originating in bony and soft-tissue ...
Victor Barbosa Slivinskis BSE, Francois Lintz MD, PhD, Emily Luo MHSc, Pierre-Henri Vermorel MD, Tommaso Forin Valvecchi MMed(Orth), Enrico Pozzessere MD, Wolfram Grün MD, Antoine Acker MD, Mark Easley MD, Cesar De Cesar Netto MD, PhD   +9 more
doaj   +1 more source

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

Business 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, Mohsin Shabir, Alparslan Oğuz, Okan Alkan   +3 more
wiley   +1 more source