Results 141 to 150 of about 87,576,204 (331)

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram   +2 more
wiley   +1 more source

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu   +4 more
wiley   +1 more source

Learning curves for decision making in supervised machine learning: a survey

open access: yes
Learning curves are a concept from social sciences that has been adopted in the context of machine learning to assess the performance of a learning algorithm with respect to a certain resource, e.g., the number of training examples or the number of ...
van Rijn J.N., Mohr F.
core   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

A Multi-Objective Evaluation Framework for Analyzing Utility-Fairness Trade-Offs in Machine Learning Systems

open access: yes
The evaluation of fairness models in Machine Learning involves complex challenges, such as defining appropriate metrics, balancing trade-offs between utility and fairness, and there are still gaps in this stage. This work presents a novel multi-objective
Özbulak, Gökhan   +4 more
core   +1 more source

Sustainable Innovation and Impact on Triple Bottom Line Performance: Are Innovation Types Simple Mediators?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the way sustainable innovation, conceptualized as a second‐order construct integrating sustainable orientation and innovation culture, impacts triple bottom line (TBL) performance. It also examines the mediating roles of product, process, organizational, and marketing innovations.
Nuno Fernandes Crespo   +1 more
wiley   +1 more source

From Material Tensions to Organizational Paradoxes: How Manufacturers Cope With the Limits of Circular Product Design

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular product design (CPD) is central to advancing the circular economy by enabling the narrowing, slowing, and closing of resource flows. Yet, its implementation remains persistently challenging for firms. Prior research has largely framed these challenges as discrete barriers, overlooking the structural contradictions embedded in CPD ...
Vanessa Robertson   +2 more
wiley   +1 more source

Propagation and preservation of AI-discovered problem-solving strategies in human culture. [PDF]

open access: yesNat Commun
Brinkmann L   +6 more
europepmc   +1 more source

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