Results 161 to 170 of about 1,152,201 (292)

Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks   +2 more
wiley   +1 more source

Estado de la Gestión 2025

open access: yes
Estado de la Gestión ...
Órgano Judicial
core  

Dialogue theories II.

open access: yes, 2016
This edited volume introduces the work of fifteen different individual and insightful thinkers with significant contributions to make to thought on dialogue.
Sleap, Frances   +2 more
core  

Regenerative Business Between Normative Ambition and Managerial Practice: A Systematic Review Through the Integrated Management Model

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As the regenerative rhetoric spreads across research and practice, management literature remains fragmented, with no coherent account of how regenerative principles are defined, governed, and enacted at the organizational level. This systematic literature review synthesizes 36 peer‐reviewed articles (2017–2025) through the lens of the ...
Lena Marie Kaufmann, Stephan Hankammer
wiley   +1 more source

Business Model Innovation Under Institutionalized ESG Regulation: An Ontological Account of Paradox Closure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutionalized environmental, social, and governance (ESG) regulation is reshaping how firms justify value, responsibility, and viability across industrial value chains. This paper examines how Corporate Sustainability Reporting Directive requirements enter business model innovation in SMEs embedded in five industrial value chains.
Annabeth Aagaard
wiley   +1 more source

At the boundary: Law and AI. [PDF]

open access: yesProc Natl Acad Sci U S A
Ho DE, Nyarko J, Parli V, Manning CD.
europepmc   +1 more source

The Age of Questions: Truth Regimes and Subjectivity in the Era of Large Language Models

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT This essay explores how digital technologies shape subjectivity's infra‐political constitution, focusing on large language models (LLMs) like ChatGPT or Gemini within what philosophers, inspired by Michel Foucault, term the “digital truth regime.” After defining this regime, the essay identifies five key traits of LLMs: presentism in truth ...
Charles Corval
wiley   +1 more source

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