Results 211 to 220 of about 31,484,599 (302)

Weather Action: A Study on the Industry Peer Effects of Corporate Climate Risk Information Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global climate change has elevated the strategic importance of corporate climate risk disclosure, yet the role of industry peer effects in shaping such disclosure remains underexplored. Grounded in social learning theory, this study proposes an “observation–imitation–reinforcement” framework and empirically tests it using panel data on Chinese
Huer Shuang   +3 more
wiley   +1 more source

Adopting common data elements (CDEs) for the National Trauma Research Repository (NTRR): the results of an outcome, outcome measures, and rehabilitation Delphi Survey. [PDF]

open access: yesTrauma Surg Acute Care Open
Schuster KM   +14 more
europepmc   +1 more source

Journey to Net‐Zero and Investment in Renewable Energy: Evidence From Developed and Developing Countries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how geopolitical risk, high‐technology exports and the Paris Agreement shape investment in renewable energy across developed and developing economies. Drawing on structural contingency theory, we conceptualise renewable energy investment as a country‐level response to external contingencies and analyse a global panel of 100
Tianqi Luo   +5 more
wiley   +1 more source

Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto   +1 more
wiley   +1 more source

DataAtlas: automatic generation of data dictionaries using large language models. [PDF]

open access: yesJAMIA Open
Giancotti R   +4 more
europepmc   +1 more source

Supply Chain Innovation and Sustainability Performance: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Supply chain innovation and sustainable supply chain management have developed as parallel but insufficiently connected research streams. This systematic literature review synthesises 69 peer‐reviewed studies published between 2007 and 2025 to examine how sustainability‐oriented management practices condition supply chain innovation and how ...
Johanne Harrold   +4 more
wiley   +1 more source

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

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