Results 221 to 230 of about 124,148 (305)

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

Business Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

Large language models require a new form of oversight: capability-based monitoring. [PDF]

NPJ Digit Med
Kellogg KC, Ye B, Hu Y, Savova GK, Wallace B, Bitterman DS.   +5 more
europepmc   +1 more source

Symbolic or Substantive Action: Intent, Effort, and Results

Business Strategy and the Environment, EarlyView.
ABSTRACT Many firms have made ambitious climate pledges since the Paris Agreement of 2015. These pledges may be symbolic or substantive, but the literature is fragmented in defining these two terms. We propose a conceptual framework with three frames to delineate symbolic from substantive action: Intent—underlying motivations for engaging in climate ...
Vincent Xinyi Gu, Daniel Charles Matisoff   +1 more
wiley   +1 more source

Consistent financial practices at community sites improve performance and sustainability: A case study of validated practices at a community clinical research site. [PDF]

J Clin Transl Sci
Hightower B, Fox D.
europepmc   +1 more source

Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley   +1 more source

Advancing the systematic implementation of patient experience data in healthcare decision-making: multi-stakeholder insights on barriers, opportunities and policy ways forward. [PDF]

Health Res Policy Syst
Vanneste A, Wens I, Sinnaeve P, Adriaenssens T, Huys I.   +4 more
europepmc   +1 more source

Do Eco‐Emotions and Climate Change Perceptions Influence Environmentally Conscious Decisions? Implications for Business Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing research on explicating travelers' decision‐making processes regarding greener travel options, there remains potential for exploring nuances of different factors and mechanisms that may encourage higher green travel. Grounded in the propositions of the push–pull–mooring framework, our study attempts to explicate whether eco ...
Chuhong Wang, Muhammad Danish Habib, Anushree Tandon, Attila Kurucz   +3 more
wiley   +1 more source

Bridging the Gap: Designing Medical Integration Curricula for Foreign Healthcare Graduates in the Netherlands. [PDF]

Perspect Med Educ
Stortelder E, Huizenga F, Homan I, Miaei H, Horenberg R, van Royen-Kerkhof A, van Rijen HVM, Browne JL.   +7 more
europepmc   +1 more source

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini, Pasquale De Luca, Salvatore Principale, Chiara Signore   +3 more
wiley   +1 more source