Results 71 to 80 of about 2,870,976 (298)

ESG Controversies in Global Firms: A Black Mark?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley   +1 more source

Financial Fraud Detection Using Value-at-Risk With Machine Learning in Skewed Data

open access: yesIEEE Access
The significant losses that banks and other financial organizations suffered due to new bank account (NBA) fraud are alarming as the number of online banking service users increases.
Abdullahi Ubale Usman   +5 more
doaj   +1 more source

Digital Technology's Role in Circular Waste Management: A Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley   +1 more source

Toward a Greener Future: How and When Blockchain and Digitization Drive Green Finance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The COVID‐19 pandemic has significantly affected small‐ and medium‐sized enterprises (SMEs) and poses challenges in acquiring financing. Growing green investments require transformative infrastructure and innovative green financing solutions. Blockchain technology is ideal for delivering green environmental information because it provides real‐
Sikandar Rahman   +7 more
wiley   +1 more source

The impact of machine learning-based fraud detection on Ad performance in programmatic advertising: an empirical evidence from marketing professionals

open access: yesManagement şi Marketing
Owing to the rapid development of programmatic advertising, the number of fraudulent activities has increased, thereby reducing the performance of digital marketing campaigns.
Arsal Arif   +2 more
doaj   +1 more source

Shareholder Coordination and Waste Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how shareholder coordination relates to corporate waste management. Drawing on 1059 firm‐year observations from S&P 500 firms between 2010 and 2022, we show that higher levels of coordination among shareholders correspond to reduced waste generation. This effect is more pronounced in firms whose coordinated shareholders are
Mohamed Khalifa
wiley   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

Using Graph Attention Networks in Healthcare Provider Fraud Detection

open access: yesIEEE Access
Healthcare fraud increases healthcare expenses for insurers, premiums for policyholders, and dissatisfaction of legitimate patients and causes severe damage to the health system. Therefore, it is critically important to address healthcare fraud detection.
Shahla Mardani, Hadi Moradi
doaj   +1 more source

Digital Transformation for Sustainable Development of SMEs: A Systematic Review of ‘How We Know,’ ‘What We Know’ and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Small‐ and medium‐sized enterprises (SMEs) are expected to contribute more significantly to the sustainability agenda. Digital transformation (DT) has the potential to enable SMEs to fulfil their sustainable development goals. However, SMEs encounter unique challenges in leveraging DT for sustainability due to their size, limited resources and
Phuc G. Le   +3 more
wiley   +1 more source

DriftShield: Autonomous Fraud Detection via Actor-Critic Reinforcement Learning With Dynamic Feature Reweighting

open access: yesIEEE Open Journal of the Computer Society
Financial fraud detection systems confront the persistent challenge of concept drift, where fraudulent patterns evolve continuously to evade detection mechanisms.
Jialei Cao   +3 more
doaj   +1 more source

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