Results 81 to 90 of about 55,669 (299)

Unlocking Federated Learning for ESG Reporting: Prioritizing Critical Adoption Challenges in an Emerging Economy Context

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing focus on environmental, social, and governance (ESG) issues has prompted organizations to explore innovative ways to manage their businesses. It has become imperative for organizations to adopt ESG reporting. The applications of federated learning help to enhance the scalability and credibility of ESG reporting in contemporary ...
Naveen Virmani, Srikant Gupta, Koppiahraj Karuppiah, Jose Arturo Garza‐Reyes   +3 more
wiley   +1 more source

Justice Reform or Facade Reform: The case of the Western Balkans

Politics in Central Europe, 2020
EU transformative power is put into question and constantly challenged by the political actions of leaders in the Western Balkans. Although the political elites in this region have internalised a pro-European discourse, they are still guided and governed
Halili Zenun
doaj   +1 more source

How Circular Innovation Is Learned: A Process Study of Modularity‐Based Initiatives in Industrial Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular innovation (CI) research has identified a wide range of circular strategies and design approaches, yet offers limited insight into how CI evolves as a learning process within firms and which governance mechanisms guide this progression. Drawing on organizational learning (OL), this study examines how exploration and exploitation shape
Shamima Haque, Debadrita Panda, Suman Kumar Das   +2 more
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz, Marlena Ciechan‐Kujawa, Magdalena Osińska   +4 more
wiley   +1 more source

Reflection of the Identity of Modernism in Decoding the Pahlavi II Residential Building Facades through Semiotic Approach [PDF]

توسعه پایدار شهری
Every identity crisis in every country is based on important and flowing factors, some of which are general but some are unique to the characteristics of the country.
Maryam Amjadi, Mehrdad Matin, Vahid Shali Amini   +2 more
doaj   +1 more source

New‐Generation Integrated Devices: Multiple‐Energy Utilization and Integration Systems Based on Perovskite Photovoltaics

EcoEnergy, EarlyView.
This review highlights emerging integrated energy systems based on perovskite photovoltaics, including PSC–thermoelectric, photovoltaic–electrochemical, self‐charging, and building‐integrated architectures. By coupling multiple energy conversion and storage pathways, these multifunctional platforms enable enhanced solar utilization, improved stability,
Yihuai Huang, Wenguang Zhang, Yuchen Xiong, Zijun Yi, Changkai Huang, Qinghui Jiang, Abdul Basit, Guibin Shen, Yubo Luo, Xin Li, Junyou Yang   +10 more
wiley   +1 more source

Fluorescent Colored Passive Radiative Cooling Based on Carbon Dots for Cooling Power Recovery

EcoEnergy, EarlyView.
We demonstrate colored passive radiative coolers consisting of a highly reflective porous ceramic base covered by an eco‐friendly luminescent carbon dot‐polymer composite, with two types of carbon dots enabling conversion of either ultraviolet or visible light, respectively.
Lin Liang, Chui Ting Kwok, Maksim Miropoltsev, Kaixin Lin, Elena V. Ushakova, Yang Fu, Wenqi Wang, Hao Li, Dong Lv, Yihao Zhu, Wenjie Liu, Andrey L. Rogach, Chi Yan Tso   +12 more
wiley   +1 more source

Un estudio sobre el mejoramiento del inventario de edificios sociales con énfasis en la rehabilitación de fachadas A study towards improving of social housing stock with a focus on facade renewal

Revista Ingeniería de Construcción, 2008
Una parte del stock de habitación social en Brasil tiene problemas de conservación. La depreciación de las construcciones, especialmente en el caso de grandes conjuntos habitacionales, provoca la pérdida de calidad del entorno, con importantes ...
Fernanda Flach, Marco A. S González, Andrea P Kern   +2 more
doaj