Results 81 to 90 of about 19,567 (265)

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat   +4 more
wiley   +1 more source

Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley   +1 more source

DIGITAL FORMAT OF ADMINISTRATIVE PROCEEDINGS: REALITIES AND PROSPECTS

open access: yesХабаршы. Заң сериясы
One of the key objectives of administrative proceedings is the digital transformation of public administration. In line with this principle, the administrative court system has initiated automation, the integration of artificial intelligence elements ...
Д.Р. Егежанова   +4 more
doaj  

A comparison between e-government practices in Taiwan and New Zealand. [PDF]

open access: yes, 2007
Few studies have focused on comparing the state of e-government in Western- and Non-Western settings, where the political, social, economic, and cultural environments can be markedly different.
Chen, Wan Jung   +2 more
core   +1 more source

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio   +2 more
wiley   +1 more source

The Court, FCC and Internet Policy: Partly with [PDF]

open access: yes, 2017
The paper aims to explore the contour of internet regulation with a thread of Brand X , which navigates through constitutionalism, separation of powers, as well as business and economic or political implications enshrined behind it.
Kim, Kiyoung
core  

Turning Mental Models Around: Boundary Objects as Enablers of Sustainable Business Model Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Organizations increasingly innovate their business models (BMs) toward sustainability to maintain competitiveness and comply with regulations. Sustainable business model innovation (SBMI) requires decision‐makers to identify ecological and social opportunities while balancing economic goals.
Laura Hartung‐Geyer   +2 more
wiley   +1 more source

Media Attention to Climate Change and Investor Flows in US Equity Mutual Funds

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how climate‐related news influences mutual fund investor behaviour in the United States. Although prior research has documented the financial relevance of climate risks, little is known about how media attention to climate change shapes capital allocation across mutual funds.
Laura Andreu   +3 more
wiley   +1 more source

Citizens’ Participation Using Sortition: A practical guide to using random selection to guarantee diverse democratic participation [PDF]

open access: yes, 2018
Sortition is part of our everyday lives. If a deci- sion is to be unbiased and incorruptible as well as guarantee absolute equality of opportunity, it is often decided by random selection.
Vergne, Antoine
core  

Strategic Innovation for Sustainability: A Conceptual Model Linking Digitalization, Social Dynamics, and Climate Change Mitigation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma   +4 more
wiley   +1 more source

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