Results 141 to 150 of about 11,203 (255)

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Digital audit talent's impact on audit digitization and detection risk. [PDF]

Sci Rep
Liang L, Dai T, Cui L, Song M.
europepmc   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

Digital Transformation on Green Operational Performance: Evidence From the E‐Waste Firm's Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Digital transformation (DT) is increasingly recognised as essential for improving environmental performance in process‐intensive and hazardous sectors; however, the mechanisms by which digitalisation translates into green operational performance (GOP) and environmental accountability remain insufficiently investigated, particularly in ...
Amila Kasun Sampath Udage Kankanamge, Michael Odei Erdiaw‐Kwasie, Matthew Abunyewah   +2 more
wiley   +1 more source

Federated reinforcement learning-driven multi-task optimization for robust and ethical edge internet of things security. [PDF]

Sci Rep
Li Y, Wang H, Xu G.
europepmc   +1 more source

Past and Future of Sustainability Indicator Research in Agribusiness: A Bibliometric and Forecasting Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study offers a forward‐looking assessment of sustainability indicator research in agribusiness by integrating bibliometric mapping with ARIMA‐based forecasting. Analysing 403 Scopus‐indexed articles, bibliographic‐coupling analysis identifies three contemporary thematic domains: Techno‐Managerial Sustainability, Systemic and ...
Marcelo Kratz Mendes, Olga Cam, Aurora Carneiro Zen, Roger de Bem Jaeger, Daniela Callegaro‐de‐Menezes, Juliana Matos de Meira   +5 more
wiley   +1 more source

Small language models applied in text summarization task of health-related news to improve public health audit: an experimental case study. [PDF]

Front Artif Intell
Guimarães A, Colaço Junior M, De Almeida SS, Garcia Ferreira de Araújo G, Fontes RS, Prado H, Credidio Freire Alves LP, Matos N, de Medeiros Valentim RA, Dos Santos JPQ.   +9 more
europepmc   +1 more source

Productivity and Emissions in Italian Agriculture: A Farm‐Level Efficiency Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Achieving the European Union climate‐neutrality objectives requires metrics that jointly assess farm productivity and greenhouse gas emissions at a granular level. However, harmonized evidence for benchmarking the productivity–emissions nexus of Italian farms remains limited.
Giulio Fusco, Yari Vecchio, Margherita Masi, Michele Borgia   +3 more
wiley   +1 more source

Anomaly detection in double-entry bookkeeping data by federated learning system with non-model sharing approach. [PDF]

Sci Rep
Mashiko S, Kawamata Y, Nakayama T, Sakurai T, Okada Y.   +4 more
europepmc   +1 more source