Results 61 to 70 of about 4,705 (260)
Business Strategy and the Environment, EarlyView.ABSTRACT Our study, based around an experiment, examines the consequences when generative AI tools are used to create and assess sustainability disclosures. There are two key findings: (1) that generative AI greenwashes sustainability disclosures, with our study participants doing little to mitigate this, and (2) that our study participants viewed AI ...
Ruth Dimes +3 more
wiley +1 more source
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 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
Cursos e profissões: conhecendo possibilidades para a escolha profissional
Extensio: Revista Eletrônica de Extensão, 2016 O trabalho apresenta reflexões sobre um projeto de extensão realizado em um Instituto Federal de Educação, Ciência e Tecnologia localizado na região norte do Rio Grande do Sul.
Fernanda Zatti +4 more
doaj +1 more source
Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics
Business Strategy and the Environment, EarlyView.ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley +1 more source
The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada
Studies in Business and Economics, 2016 The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting ...
Hilliard Theresa DiPonio +1 more
doaj +1 more source
Integrating Products, Processes, and Sourcing for Eco‐Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT Eco‐innovation research has often examined regulatory or technological drivers but has paid limited attention to how long‐term organizational change shapes eco‐innovation in mature, resource‐intensive industries. This study addresses that gap by investigating how two leading Finnish pulp and paper firms integrated product, process, and ...
Misa Bakajic, Anand Nair, Markku Kuula
wiley +1 more source
Perbedaan IFRS, U.S. GAAP, dan PSAK: Investement Property
Jurnal Akuntansi, 2011 International accounting standards convergence which has been done through adopting IFRS completely by DSAK is IAS 40 Investment Property. Based on these adopting, there will be differentiation between IFRS, U.S. GAAP and PSAK.
Nunik L.D.
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability‐related human rights risks, including forced labour, labour exploitation and other forms of human rights abuse, remain persistent challenges across countries, particularly where corporate accountability and national institutional frameworks are weak.
Doaa Shohaieb +3 more
wiley +1 more source
Konvergensi Standar Laporan Keuangan ke Standar Pelaporan Keuangan Internasional, Apa dan Bagaimana
Journal the Winners, 2009 This research aims to explain development of the convergence of financial accounting standards under IFRS outline being implemented in Indonesia.
Heri Sukendar W.
doaj +1 more source