Results 171 to 180 of about 1,919,537 (302)

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

Business Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping, Amr ElAlfy, Jeffrey Wilson, Olaf Weber   +3 more
wiley   +1 more source

Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure ...
Xintao Li, Binh Bui, Thanh Phan
wiley   +1 more source

Strategic Silence? Mandatory Sustainability Disclosure and the Discipline of Corporate Over‐Claiming Under the European Union Non‐Financial Reporting Directive

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether mandatory sustainability disclosure under the European Union Non‐Financial Reporting Directive (NFRD) reduces corporate greenwashing among listed European firms, with a focus on the 500‐employee compliance threshold.
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source

From regulation to real legal cases: physician-patient disputes as a lens on universal health coverage governance in China, 2015-2025. [PDF]

Front Public Health
Pan H, Meng F, Lederman Z, Zhang W, Song L.   +4 more
europepmc   +1 more source

BOUNDARIES OF THE MUNICIPAL LEGAL LIABILITY AS AN INDEPENDENT LEGAL LIABILITY TYPE

State power and local self-government, 2018
openaire   +1 more source

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

Research on intellectual property rights and legal liability definition of artificial intelligence-assisted pediatric disease diagnosis system. [PDF]

Front Public Health
Yang Z, Yang W.
europepmc   +1 more source

A Strategic Governance Perspective on Carbon Accounting Enablers: An In‐Depth Qualitative Examination of Business Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan, Nidhi Sahore, Salwa Saleh Almasabi, Assunta Di Vaio, Armando Papa   +4 more
wiley   +1 more source

Artificial intelligence in the EU Safe Hearts Plan: prediction alone is not enough. [PDF]

Lancet Reg Health Eur
van Kolfschooten H, Hattab G, Bächler F, Stefanini G.   +3 more
europepmc   +1 more source

Do Incentive‐Based Policies Reduce Firm‐Level CO2$$ {}_2 $$ Emissions? Evidence From EU Cohesion Policy

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether incentive‐based policies reduce CO2$$ C{O}_2 $$ emissions among beneficiary Italian firms, using project‐level data from European cohesion policy. Exploiting quasi‐random variation in the timing of EU‐funded projects, we apply a staggered difference‐in‐differences design.
Elena Renzullo, Francesco Scotti
wiley   +1 more source