Results 221 to 230 of about 103,780 (344)
Business Strategy and the Environment, EarlyView.ABSTRACT This study challenges the common assumption that digital and sustainability transformations are naturally synergistic. Integrating signaling theory and the dynamic capability view, we argue that for many firms, particularly traditional SMEs, these initiatives are pursued on separate, unaligned strategic tracks, creating a “signaling‐substance ...
Nicolas Depetris‐Chauvin +2 more
wiley +1 more source
The Body Knows What the Mind Does Not: Uncertainty Affects Physiological Markers of Deception. [PDF]
PsychophysiologyRomano Cappi G +3 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.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
Biogas production using the microbial community present in the soil from Deception Island, maritime Antarctica. [PDF]
Environ Sci Pollut Res IntOrtigoza PYA +5 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley +1 more source
Domesticated, not feral: Why evolvable AI is not yet a Darwinian threat. [PDF]
Proc Natl Acad Sci U S ABoudry M.
europepmc +1 more source
Examining ESG Performance Through TNFD‐Aligned Disclosure Practices
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source
Self-Deception in Addiction Rehabilitation: Impulsivity and Self-Efficacy as Predictors of Manipulation and Mystification. [PDF]
Behav Sci (Basel)Sampedro J, Merín L, Ros L, Ricarte JJ.
europepmc +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 +5 more
wiley +1 more source