Results 181 to 190 of about 16,712 (258)

ESG Disclosure Quality as Organizational Information Processing: Comparing Human Coding, Rule‐Based Automation, and LLM Semantic Scoring

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley   +1 more source

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

open access: yesBusiness 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

Navigating Paradoxes for Strategic Business Models: Toward Shared Automated Vehicles in Europe

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT How can paradoxical tensions in the integration of shared automated vehicles in Europe be navigated to build sustainable business models? Prior research often separates economic, social, and environmental dimensions, overlooking how their interdependencies generate tensions across organizational levels.
Denise Feldmann   +3 more
wiley   +1 more source

Maternal Vulnerability Indicators Derived from Free-Text Clinical Documentation in Adolescent Pregnancy. [PDF]

open access: yesMedicina (Kaunas)
Sandor FM   +8 more
europepmc   +1 more source

Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque   +2 more
wiley   +1 more source

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

open access: yesBusiness 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   +3 more
wiley   +1 more source

When Do CEO Temporal Focus and Board Interlocks Lead to Eco‐Innovation? A Configurational Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In this study, we examine how different corporate governance profiles—combinations of CEOs' temporal focus profiles and board interlocks—shape corporate eco‐innovation. Integrating insights from the upper echelon perspective and the attention‐based view, we argue that board interlocks serve as conduits for new knowledge and capabilities that ...
Paula Villalba‐Ríos, Tine Buyl
wiley   +1 more source

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