Results 131 to 140 of about 5,176 (260)

Circling the Archetype: Tensions Limiting the Transformation to a Circular Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Asymmetric Relationships Between Sustainability Performance, Disclosure, and Market Value Under Isomorphic Disclosure Pressures: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
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

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Spanish phishing and legitimate email dataset with technical and psychological annotations. [PDF]

open access: yesData Brief
Bustio-Martínez L   +9 more
europepmc   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness 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

Domain-independent deception: a new taxonomy and linguistic analysis. [PDF]

open access: yesFront Big Data
Verma RM   +4 more
europepmc   +1 more source

Applying the Rules of Evidence to Expert Testimony About Risk

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT Expert opinion about dangerousness or risk is common at sentencing, criminal commitment proceedings and some types of pretrial detention hearings. This article argues that such evidence must be (1) “material” (logically relevant, empirically generalizable, and epistemologically germane), (2) “probative” (a measure of accuracy, which is ...
Christopher Slobogin
wiley   +1 more source

Investigating the Customer Journey in Second‐Hand Fashion Platforms: Implications for Luxury Brand Management

open access: yesJournal of Consumer Behaviour, Volume 24, Issue 2, Page 655-672, March 2025.
ABSTRACT Consumers' increasing environmental concerns are prompting a shift in fashion consumption, fueling the remarkable growth of the second‐hand market. Over the last decade, this trend has spurred the emergence of a plethora of online platforms dedicated to the resale of pre‐loved fashion items.
Gabriele Murtas, Giuseppe Pedeliento
wiley   +1 more source

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