Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang +3 more
wiley +1 more source
Scope 3 Carbon Emissions Assessment for Manufacturing SMEs
ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat +3 more
wiley +1 more source
Role of Confirmation of Franchisees’ Normative and Predictive Expectations [PDF]
Franchising is a fastest growing and dominant form of retailing throughout the world. It is a favorable strategy for managing entrepreneurial growth.
Mohammad Faryabi, Mahsa MohammadNamdar
doaj +1 more source
Factors Affecting the Appropriate Angiography Prescription in Iranian Hospitals
Graphical Abstract Factors influencing appropriate angiography prescriptions. ABSTRACT Background Inappropriate angiography prescriptions impose substantial financial and clinical burdens on healthcare systems. This study aimed to develop a comprehensive model for appropriate angiography prescription by examining supply‐and demand‐side factors in ...
Atieh Sadat Bigdeli +3 more
wiley +1 more source
The Perspectives of New Franchising Models in Russia
Purpose: the main goal of the article is to define the development perspectives of the new franchising models in Russia (specifically quasifranchising, freedom franchising and branchising).
Lyudmila A. Mikhailova
doaj +1 more source
The “5L” framework of diagnostic reasoning: A stepwise scaffold to support clinician educators
Abstract Diagnostic reasoning (DR) is a core clinical skill, yet its teaching remains variable. We introduce the “5L” framework as a bedside teaching scaffold that gives educators and learners a shared, stepwise set of prompts for DR during individual encounters. By asking, “What's Lethal? What's Likely? What's Logical? What's Lurking?
Olivia Brumfield +3 more
wiley +1 more source
Franchising in Frontier Markets: What's Working, What's Not, and Why [PDF]
Summarizes research on franchising as a way to scale small businesses and, in turn, provide jobs and economic and skills development in Africa and South Asia.
core
ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley +1 more source
Shaping expectations, losing flexibility: A study of CEO promises as strategic communication tools
Abstract Research Summary CEO promises are powerful but understudied communication tools. We develop a dual‐mechanism framework theorizing that while CEO promises elevate stakeholder expectations, they simultaneously constrain strategic flexibility. We argue that CEO promise‐making is shaped by two competing pressures: making more promises when the ...
Majid Majzoubi +2 more
wiley +1 more source
Dynamic Co-Existence of Company-Owned and Franchised Outlets Within a Company: A Framework of the Franchisor\u27s Perspective [PDF]
Why and how do company-owned and franchised outlets simultaneously exist within the same organization? The purpose of this article is to integrate a variety of theories on this interesting retail phenomenon into a broader theoretical framework based on ...
Sibley, Robert E., Yoo, B.
core +1 more source

