Results 111 to 120 of about 785 (252)

Extensions to Description Logics

open access: yes, 2014
This chapter considers, on the one hand, extensions of Description Logics by features not available in the basic framework, but considered important for using Description Logics as a modeling language.
Ralf Küsters   +2 more
core  

Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty

open access: yesBusiness 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

Semantic Description and Matching of Services for Pervasive Environments

open access: yes
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  

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness 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

Reducing Fuzzy Description Logics into Classical Description Logics

open access: yes, 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

The Role of Supply Chain Capabilities in Linking Circular Economy Practices and Supply Chain Resilience

open access: yesBusiness 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

An Inductive Logic Programming Approach to Learning Inclusion Axioms in Fuzzy Description Logics

open access: yes, 2011
Fuzzy Description Logics (DLs) are logics that allow to deal with vague structured knowledge. Although a relatively important amount of work has been carried out in the last years concerning the use of fuzzy DLs as ontology languages, the problem of ...
LISI, Francesca Alessandra, STRACCIA, U.
core  

Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk

open access: yesBusiness 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

Exploring Green Entrepreneurship: Clarifying Conceptual Overlaps and Distinctions With Sustainability‐Related Entrepreneurship

open access: yesBusiness 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

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