Results 81 to 90 of about 21,381 (239)

Preferential and Preferential-discriminative Consequence relations

open access: yes, 2005
The present paper investigates consequence relations that are both non-monotonic and paraconsistent. More precisely, we put the focus on preferential consequence relations, i.e.
Ben-Naim, Jonathan
core   +8 more sources

Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley   +1 more source

Green Human Resource Management and Employee Green Behaviour in Hotels: Mediating Roles of Job Satisfaction and Work Well‐Being

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of green human resource management (GHRM) practices on employee green behavioural intention (GBI) and in‐role green behaviour (EGB‐IR) in the hospitality sector. Drawing on conservation of resources (COR) theory, we examine the mediating roles of job satisfaction and employee well‐being as psychological ...
Vanessa Guerra‐Lombardi   +3 more
wiley   +1 more source

Do Environmental Certifications Pay? A Bibliometric and Systematic Review of Environmental Management Systems and Eco‐Label Impacts

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how environmental certifications—specifically, formal environmental management systems (EMSs) (ISO 14001, EMAS), and consumer‐facing eco‐labels—influence firm financial performance. Using a dual approach that includes a bibliometric review and a systematic analysis of key studies, we identify key trends, theoretical ...
Alberto Citterio
wiley   +1 more source

Modal logic S4 as a paraconsistent logic with a topological semantics [PDF]

open access: yes, 2017
In this paper the propositional logic LTop is introduced, as an extension of classical propositional logic by adding a paraconsistent negation. This logic has a very natural interpretation in terms of topological models.
E. Coniglio, Marcelo   +1 more
core  

Leading With Contrast: How CEO Narcissism and Humility Shape Environmental Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms face growing pressure to improve environmental performance, yet the psychological traits of CEOs remain an underexplored driver of sustainability outcomes. Building on paradox theory, this study investigates how the coexistence of humility and narcissism in CEOs shapes the environmental performance of European manufacturing firms.
Diletta Vianello   +2 more
wiley   +1 more source

Corporate Management of Environmental, Social, and Governance Ratings and Rating Divergence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) ratings increasingly influence investment and corporate decision‐making, companies face growing pressure to manage their ESG performance strategically. This study examines how firms navigate the fragmented ESG rating landscape marked by significant agency divergence. Based on a multiple‐case study
Selina Hauch
wiley   +1 more source

Addressing Symbolic Versus Substantive Disclosures Under CSRD/ESRS E5 in the Circular Economy Disclosure of the Automotive Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro   +4 more
wiley   +1 more source

The Role of Corporate Governance in Enhancing Environmental and Social Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how different corporate governance (CG) approaches influence firms' environmental and social performance, specifically focusing on the role of internal vs. external resources and operational vs. strategic approaches. Anchored in stakeholder and resource dependency theory, we develop a conceptual framework grounded in ...
Tommaso Fornasari   +2 more
wiley   +1 more source

Exploring the Spillover Effect of Supply Chain Digitalisation on Pollution Emissions Through Social Network Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao   +4 more
wiley   +1 more source

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