Results 191 to 200 of about 45,855 (309)
Circling the Archetype: Tensions Limiting the Transformation to a Circular Economy
ABSTRACT This research examines key tensions and the archetypal paradox that prevent the transformation to a circular economy (CE) across individual, organizational, and systems levels, problematizing CE assumptions. Tension manifestations are analyzed using a qualitative case study across eight diverse industries and geographies.
Helleke Heikkinen +5 more
wiley +1 more source
Assessing three altruism facets by economic games and self-report: a multitrait-multimethod investigation. [PDF]
Binder L +3 more
europepmc +1 more source
ABSTRACT This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability ...
Kimitaka Nishitani +5 more
wiley +1 more source
Antarctic soil prokaryotic diversity: a dataset of 319 metagenome-assembled genomes from Deception and Livingston Islands. [PDF]
Medeiros WB +9 more
europepmc +1 more source
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 +2 more
wiley +1 more source
Who Gets More Trust-AI or Humans, and Why? A Cross-Cultural Analysis of AI and Interpersonal Trust. [PDF]
Zhang H, Jing Y, Gu R.
europepmc +1 more source
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 +2 more
wiley +1 more source
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad +2 more
wiley +1 more source
D3O-IIoT: deep reinforcement learning-driven dynamic deception orchestration for industrial IoT security. [PDF]
Wushishi U +5 more
europepmc +1 more source

