Results 41 to 50 of about 7,473 (217)
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
Assessing Italy's Reform Challenges:What Do Growth Accounting and Structural Indicators Say? [PDF]
Italy's overall GDP growth has been dismal in recent years and this poor performance has been compounded by a declining trend in labour productivity and total factor productivity growth.
Francesco Felici, Lorenzo Codogno
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Business 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
Dynamic stability of the financial monitoring system: Intellectual analysis. [PDF]
PLoS One, 2023 Kuzmenko O +4 more
europepmc +1 more source
A neural network architecture for data editing in the Bank of ItalyÂ’s business surveys [PDF]
This paper presents an application of neural network models to predictive classification for data quality control. Our aim is to identify data affected by measurement error in the Bank of ItalyÂ’s business surveys.
Claudia Biancotti +2 more
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Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
Robust portfolio optimization for banking foundations: a CVaR approach for asset allocation with mandatory constraints. [PDF]
Cent Eur J Oper Res, 2023 Arcuri MC, Gandolfi G, Laurini F.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) requires organizations to move beyond linear production systems toward regenerative, resource‐efficient models. For small and medium‐sized enterprises (SMEs), this transition is especially demanding due to constrained financial, technological, and human resources.
Hadi Zarea
wiley +1 more source
Pareto's Chronicles: Liberty and the Left [PDF]
The ‘second series’ of the Giornale degli Economisti commenced in 1890. It revealed a notable change in editorial direction from the earlier series, which was a direct result of Alberto Zorli being joined by leading liberal intellectuals, Ugo Mazzola ...
Michael McLure
core +1 more source
Business 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