Results 131 to 140 of about 15,919 (266)

Critical Success Factors and Stakeholder Influence for Environmental, Social and Governance Assessment and Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi, Robert Osei‐kyei, Vivian W. Y. Tam   +2 more
wiley   +1 more source

Telecom-wavelength quantum teleportation using frequency-converted photons from remote quantum dots. [PDF]

Nat Commun
Strobel T, Vyvlecka M, Neureuther I, Bauer T, Schäfer M, Kazmaier S, Sharma NL, Joos R, Weber JH, Nawrath C, Nie W, Bhayani G, Hopfmann C, Becher C, Michler P, Portalupi SL.   +15 more
europepmc   +1 more source

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

How digital infrastructure supports emerging forms of urban digital tourism in China. [PDF]

PLoS One
Huang J, Ling W, Ye S, Khan R, Lai Q.
europepmc   +1 more source

Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto, Kathy Ning Shen   +1 more
wiley   +1 more source

Topological magneto-optical Kerr effect without spin-orbit coupling in spin-compensated antiferromagnet. [PDF]

Nat Commun
Farhang C, Lu W, Du K, Gao Y, Yang J, Cheong SW, Xia J.   +6 more
europepmc   +1 more source

Signalling ESG Misconduct: What Matters to Investors?

Business Strategy and the Environment, EarlyView.
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley   +1 more source

Twisted-Nematic Liquid Crystal-Infiltrated Bilayer Metasurface for Circular-Polarization LCoS Devices. [PDF]

ACS Appl Opt Mater
Chang X, Ma H, Pivnenko M, Wu W, Tan Y, Li J, Chu D.   +6 more
europepmc   +1 more source

Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco, Luca Galati, Lorenzo Dal Maso, Marco Maria Mattei   +3 more
wiley   +1 more source

Structured liquid-based reconfigurable all-liquid optical fibers. [PDF]

Nat Commun
Zhao S, Wang Y, Tang X, Zhang J, Wu W, Fu Y, Chu ST, Ren Y, Liu X, Guan X, Russell TP, Chai Y.   +11 more
europepmc   +1 more source