Results 141 to 150 of about 813,798 (298)

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga   +2 more
wiley   +1 more source

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo   +2 more
wiley   +1 more source

Author Correction: Mechanically reliable and electronically uniform monolayer MoS<sub>2</sub> by passivation and defect healing. [PDF]

open access: yesNat Commun
Kumral B   +11 more
europepmc   +1 more source

Sustaining Circular Innovation Under Volatile Market Conditions: The Critical Role of Industry Platforms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang   +3 more
wiley   +1 more source

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram   +2 more
wiley   +1 more source

Author Correction: RNaseH2A downregulation drives inflammatory gene expression via genomic DNA fragmentation in senescent and cancer cells. [PDF]

open access: yesCommun Biol
Sugawara S   +20 more
europepmc   +1 more source

The Impact of Self‐Checkout Technology on Shopping Behavior in B2B Retail: Evidence From Point‐Of‐Sale Transaction Data

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT This study examines the impact of self‐checkout technology implementation on B2B customer shopping behavior using a novel methodological approach that combines propensity score matching with difference‐in‐differences analysis on actual point‐of‐sale transaction data.
Jindřich Špička   +1 more
wiley   +1 more source

Ultra‐High‐Efficiency On‐Chip CO2 Conversion by Nanosecond Self‐Pulsing Micro‐Plasma Devices

open access: yesCarbon Energy, EarlyView.
A micro‐plasma chip with sub‐10‐μm electrode gaps is introduced for efficient CO2‐to‐CO conversion. The device self‐converts a DC power supply into nanosecond pulses, producing field‐emission electrons that vibrationally excite CO2, driving dissociation via the ladder‐climbing mechanism. A scaled‐up chip array achieves 30% single‐pass conversion and 50%
Guangyu Sun   +5 more
wiley   +1 more source

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