Results 191 to 200 of about 8,467 (259)

Exploring potential hidden aspects of quantum field theory through numerical solution of the Klein-Gordon equation using the Yee algorithm. [PDF]

Sci Rep
Honarbakhsh B.
europepmc   +1 more source

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti, Matteo Foglia, Grazia Onorato   +2 more
wiley   +1 more source

Electromagnetic Analysis and Experimental Study of Laminated Mn-Zn Toroidal Ferrite Cores for High-Frequency Inductance and Impedance Enhancement. [PDF]

Micromachines (Basel)
Guan P, Ren Y, Tang C, Wang L, Luo B, Lin Y.   +5 more
europepmc   +1 more source

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

Business 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, Yuming Xuan, Maqsood Ahmad, Sunny Sun, Yang Jinghan   +4 more
wiley   +1 more source

Tunable surface electromagnetic waves at a graphene-hypercrystal boundary under magnetic bias. [PDF]

Sci Rep
Fedorin I.
europepmc   +1 more source

The Impact of Generative AI on the Perpetuation and Detection of Greenwashing in Sustainability Reports: Insights From an Experiment

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study, based around an experiment, examines the consequences when generative AI tools are used to create and assess sustainability disclosures. There are two key findings: (1) that generative AI greenwashes sustainability disclosures, with our study participants doing little to mitigate this, and (2) that our study participants viewed AI ...
Ruth Dimes, Charl de Villiers, Paul Denny, Juho Leinonen   +3 more
wiley   +1 more source

Designing functional magnetic cloaks for real-world geometries. [PDF]

Sci Adv
Guo Y, Paganini A, Ruiz HS.
europepmc   +1 more source

Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source

Stochastic analysis and Monte Carlo simulation of magneto-opto-acoustic wave propagation in nonlocal semiconductor excitation. [PDF]

Sci Rep
Elsakout DM, El-Dali A, Alaofi ZM.
europepmc   +1 more source

Corporate Environmental Innovation and Environmental Decoupling: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies ...
Rasmi Meqbel, Rizwan Ahmed, Mohammad A. A. Zaid, Mohammad Abweny   +3 more
wiley   +1 more source