Results 181 to 190 of about 2,186 (279)
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
Business Strategy and the Environment, EarlyView.ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +2 more
wiley +1 more source
A novel model for cultural-based classification of liberal arts using deep reinforcement learning. [PDF]
Sci RepZhao T.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia +3 more
wiley +1 more source
State-Based Fault Diagnosis of Finite-State Vector Discrete-Event Systems via Integer Linear Programming. [PDF]
Sensors (Basel)Chen Q, Garayev M, Liu D.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how digital strategic orientation (DSO) and environmental practices (EP) interact to shape innovation and performance among Chilean SMEs. Using survey data from 271 firms (February–May 2022), we estimate a generalized structured component analysis (GSCA) model that accommodates a nonrecursive relationship between DSO and EP.
Constanza Caicha‐Caroca +2 more
wiley +1 more source
Quantum Collapse and Computation in an Everett Multiverse. [PDF]
Entropy (Basel)Tamburini F, Licata I.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley +1 more source
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
Ensuring reliability in electronic examinations through UPPAAL-based trustworthy design. [PDF]
PeerJ Comput SciZhou W +5 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief +3 more
wiley +1 more source