Results 151 to 160 of about 9,914 (309)
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
Securing Financial XML Transactions Using Intelligent Fuzzy Classification Techniques
The eXtensible Markup Language (XML) has been widely adopted in many financial institutions in their daily transactions; this adoption was due to the flexible nature of XML providing a common syntax for systems messaging in general and in financial ...
Ammari, Faisal Tawfiq
core
Business Strategy and the Environment, EarlyView.ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how circular economy (CE) practices relate to supply chain resilience (SCRES), focusing on the capability‐based mechanisms through which CE strategies may influence resilience outcomes. Drawing on survey data from 125 Italian firms engaged in CE initiatives, we employ partial least squares structural equation modelling (PLS‐
Roberta Pellegrino +4 more
wiley +1 more source
Reducing Fuzzy Description Logics into Classical Description Logics
, 2004 In this paper we consider Description Logics (DLs), well-known logics for managing structured knowledge, with its fuzzy extension to deal with vague information. While for fuzzy DLs correct and complete ad-hoc reasoning procedures have been given, the topic of this paper is to present a reasoning preserving transformation of fuzzy DLs into classical ...
openaire +1 more source
Semantic Description and Matching of Services for Pervasive Environments
With the evolution of the World Wide Web and the advancement of the electronic world, the diversity of available services is increasing rapidly. This raises new demands for the efficient discovery and location of heterogeneous services and resources in ...
Bandara, Ayomi
core
Towards a Fuzzy Description Logic for the Semantic Web
, 2005 In this paper we present a fuzzy version of (D), the corresponding Description Logic of the ontology description language OWL DL. We show that the representation and reasoning capabilities of fuzzy go clearly beyond classical (D).
Umberto Straccia
core
Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk
Business Strategy and the Environment, EarlyView.ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini +2 more
wiley +1 more source
A Pragmatic Approach for the Semantic Description and Matching of Pervasive Resources
The increasing popularity of personal wireless devices has raised new demands for the efficient discovery of heterogeneous devices and services in pervasive environments.
De Roure, David +4 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Increasing global emphasis on sustainability has positioned green entrepreneurship as a key mechanism for aligning business with environmental responsibility. Despite growing research, green entrepreneurship remains conceptually fragmented, with overlapping constructs and inconsistent definitions, which may have constrained theoretical and ...
Alexandra Elena Carst +1 more
wiley +1 more source