Results 51 to 60 of about 5,901 (304)
Harnessing Generative AI for Sustainable Supply Chains: Lean, Circular and Green Perspectives
Business Strategy and the Environment, EarlyView.ABSTRACT Generative artificial intelligence is playing a significant role in the transformation of digital ecosystems by reinventing the processes of content generation, process automation, product innovation and customer experience. At the same time that these technologies are becoming more integrated into routine operations, the focus has shifted to ...
Ashutosh Singh +3 more
wiley +1 more source
Dictionary-based assessment of European Sustainability Reporting Standard (ESRS) disclosure topics
Discover SustainabilityAs the imperative for sustainable business practices and corporate responsibility has grown, the analysis and integration of Environmental, Social, and Governance (ESG) issues into corporate strategies has become a crucial aspect of business strategy ...
Alex Suta +3 more
doaj +1 more source
, 2023 reservedDopo una ricognizione dell'evoluzione di concetti cardine della sostenibilità, ossia la Corprorate Social Responsibility (CSR) e i rating Environmental Social and Governance (ESG), e una review della letteratura scientifica in ambito corporate ...
DEGAN, VINCENZO
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Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration
Surajit Bag +3 more
wiley +1 more source
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Qubahan Academic JournalThe level of concern among business entities regarding sustainability issues in emerging markets remains minimal, particularly in Indonesia and Malaysia. The intention to fulfill the requirement is contingent upon the owner's intention, as ESG reporting
Dianwicaksih Arieftiara +4 more
doaj +1 more source
CSR as a Driver where ESG Performance will Ultimately Matter
Symphonya, 2018 Despite the clear evidence and vast research conducted both in Europe and America, little is known about the correlation between CSR and ESG performance metrics.
Andrea Cincinnati Cini, Chiara Ricci
doaj +1 more source
Strategic tone management in ESG reports and ESG risk
International Review of Financial AnalysisIn this study, we investigate whether strategic tone management in environmental, social, and governance (ESG) reports can serve as an indicator of future ESG risk. Our baseline results reveal a positive association between abnormal positive tone in ESG reports and future ESG risk.
Li, Ruiqian +3 more
openaire +2 more sources
Disagreement in ESG Ratings: The Role of Reporting Standards and Assurance Practices
, 2023 LAUREA MAGISTRALELa significativa divergenza delle valutazioni di sostenibilità (rating ESG) tra diverse agenzie di rating può comprometterne l’utilità nelle decisioni di investimento.
WANG, MATTEO +1 more
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